Multinational tax base erosion problem of the digital economy
Year of publication: |
March 2016
|
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Authors: | Peng, Wei |
Published in: |
Modern economy. - Irvine, Calif. : Scientific Research Publishing, ISSN 2152-7245, ZDB-ID 2598760-4. - Vol. 7.2016, 3, p. 345-352
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Subject: | Digital Economy | Base Erosion | Profit Transfer | Tax Collection and Administration | Besteuerungsverfahren | Taxation procedure | Electronic Commerce | E-commerce | Multinationales Unternehmen | Transnational corporation | Unternehmensbesteuerung | Corporate taxation | Finanzverwaltung | Fiscal administration | Digitalisierung | Digitization | Steuervermeidung | Tax avoidance |
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