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Tax jurisdiction in a digitalizing economy why " online profits " are so hard to pin down Maarten de Wilde

Material type: Article

ArticlePublisher: 2015Subject(s): ECONOMÍA DIGITAL

In: Intertax v. 43, n. 12, December 2015, p. 796-803

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Item type	Current location	Home library	Call number	Status	Date due	Barcode
		IEF	OP 2141/2015/12-3 (Browse shelf)	Available		OP 2141/2015/12-3

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Previous	OP 2141/2015/1-2 An opportunistic, and yet appropriate, revision of the source threshold for the Twenty - First Century tax treaties	OP 2141/2015/12-1 The need to avoid double economic taxation triggered by CFC rules under tax treaties and way to achieve it	OP 2141/2015/12-2 Dual role of the OECD Commentaries	OP 2141/2015/12-3 Tax jurisdiction in a digitalizing economy	OP 2141/2015/12-4 Automatic exchange of financial information under the Directive on Administrative Cooperation in the light of the global movement towards transparency	OP 2141/2015/12-5 Legal issues in respect of the changes to the Parent - Subsidiary Directive as a follow - up of the BEPS project	OP 2141/2015/12-6 The prevention of tax treaty abuse in the BEPS Action 6	Next

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