Taxation of multinational companies in the digital economy : current outlook
Year of publication: |
2024
|
---|---|
Authors: | Cárdenas Cárdenas, Gilberto ; Tobes Portillo, Paloma |
Published in: |
Handbook of international business policy. - Cheltenham, UK : Edward Elgar Publishing, ISBN 978-1-0353-0868-2. - 2024, p. 425-441
|
Subject: | Tax avoidance | Digital fiscal practices | Taxation of digital services | OECD practice | EU practice | OECD-Staaten | OECD countries | Multinationales Unternehmen | Transnational corporation | Electronic Commerce | E-commerce | Steuervermeidung | Digitalisierung | Digitization | Unternehmensbesteuerung | Corporate taxation |
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