Administering profit and consumption taxation in market jurisdictions electrónico selected similarities in the digital era Stefan C. Hammerl and Lily T. Zechner
By: Hammerl, Stefan C
.
Contributor(s): Zechner, Lily.
Material type: 
ArticlePublisher: 2022Subject(s): ECONOMÍA DIGITAL | CONSUMO | IMPUESTOS | IMPUESTO SOBRE EL VALOR AÑADIDO | DERECHO COMPARADO | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO | UNION EUROPEA
In:
Bulletin for International Taxation v. 76, n. 1, 2022, p. 2-12Summary: In this article, the authors consider profit and consumption taxation in the digital era, specifically comparing the existing system of VAT as it applies in the European Union with the OECD’s proposals under Pillar One in relation to corporate income tax.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2022/1-2 (Browse shelf) | Available | BIT/2022/1-2 |
Disponible únicamente en formato electrónico.
Resumen.
In this article, the authors consider profit and consumption taxation in the digital era, specifically comparing the existing system of VAT as it applies in the European Union with the OECD’s proposals under Pillar One in relation to corporate income tax.
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