Evaluating an alternative approach to taxing digital platforms in an international context electrónico Smarak Swain and Suranjali Tandon
By: Swain, Smarak.
Contributor(s): Tandon, Suranjali.
Material type: ArticlePublisher: 2021Subject(s): ECONOMÍA COLABORATIVA | IMPUESTOS | INDIA | FISCALIDAD INTERNACIONAL In: Bulletin for International Taxation v. 75, n. 8, August 2021, p. 359-369Summary: In this article, the authors propose a novel way of taxing digital platforms internationally, based on India's experience. The article explores a possible means to tax without changes to domestic tax law and treaties.Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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Recursos electrónicos | IEF | IEF | BIT/2021/8-2 (Browse shelf) | Available | BIT/2021/8-2 |
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Disponible únicamente en formato electrónico.
Resumen.
In this article, the authors propose a novel way of taxing digital platforms internationally, based on India's experience. The article explores a possible means to tax without changes to domestic tax law and treaties.
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