The TCJA's unilateral provocation of DSTs by Benjamin M. Willis and José Rubens Scharlack
By: Willis, Benjamin Michael
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Contributor(s): Scharlack, José Rubens.
Material type: 
ArticlePublisher: 2021Subject(s): FISCALIDAD INTERNACIONAL | POLITICA FISCAL | ESTADOS UNIDOS | IMPUESTO SOBRE DETERMINADOS SERVICIOS DIGITALES
In:
Tax Notes International v. 101, n. 4, January 25 2021, p. 481-486Summary: In this article, the authors argue that the United States' inconsistent positions regarding international taxation are an invitation for foreign jurisdictions to impose digital services taxes.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-B/2021/101/4-6 (Browse shelf) | Available | OP 138-B/2021/101/4-6 |
Disponible también en formato electrónico.
Resumen.
In this article, the authors argue that the United States' inconsistent positions regarding international taxation are an invitation for foreign jurisdictions to impose digital services taxes.
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