The superiority of the digital services tax over significant digital presence proposals
Year of publication: |
2019
|
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Authors: | Cui, Wei |
Published in: |
National tax journal. - Chicago, Ill. : Univ. of Chicago Press, ISSN 0028-0283, ZDB-ID 207077-7. - Vol. 72.2019, 4, p. 839-856
|
Subject: | digital service tax | significant digital presence | international taxation | tax treaties | profit attribution | Social Web | Social web | Doppelbesteuerung | Double taxation | Digitale Güter | Digital goods | Electronic Commerce | E-commerce | Digitalisierung | Digitization | Internationales Steuerrecht | International tax law |
Type of publication: | Article |
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Type of publication (narrower categories): | Konferenzbeitrag ; Conference paper ; Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Other identifiers: | 10.17310/ntj.2019.4.09 [DOI] |
Source: | ECONIS - Online Catalogue of the ZBW |
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