The rise of the digital economy : rethinking the taxation of multinational enterprises
Year of publication: |
2019
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Authors: | Ting, Antony ; Gray, Sidney J. |
Published in: |
Journal of international business studies : JIBS ; an official journal of the Academy of International Business. - Basingstoke, Hampshire : Palgrave Macmillan, ISSN 0047-2506, ZDB-ID 410609-X. - Vol. 50.2019, 9, p. 1656-1667
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Subject: | digital economy | multinational enterprises | taxation | value chain | tax avoidance | tax reform | Multinationales Unternehmen | Transnational corporation | Unternehmensbesteuerung | Corporate taxation | Steuervermeidung | Tax avoidance | Steuerreform | Tax reform | Electronic Commerce | E-commerce | Betriebliche Wertschöpfung | Value creation | Welt | World |
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