Digitalisierung und Steuerpolitik
Year of publication: |
2020
|
---|---|
Authors: | Ehrke-Rabel, Tina |
Published in: |
Jahrbuch normative und institutionelle Grundfragen der Ökonomik. - Marburg : Metropolis-Verl., ZDB-ID 2113235-5. - Vol. 18.2020, p. 141-167
|
Subject: | Base Erosion and Profit Shifting | Big Data | tax competition | digital services | platform economy | Steuerwettbewerb | Tax competition | Gewinnverlagerung | Income shifting | Big data | Digitalisierung | Digitization | Steuervermeidung | Tax avoidance | Unternehmensbesteuerung | Corporate taxation | Digitale Plattform | Digital platform | Electronic Commerce | E-commerce | Multinationales Unternehmen | Transnational corporation |
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