The taxation of digital service as a rent-extracting policy
Year of publication: |
2021
|
---|---|
Authors: | Richter, Wolfram F. |
Published in: |
FinanzArchiv : European journal of public finance. - Tübingen : Mohr Siebeck, ISSN 0015-2218, ZDB-ID 2020-5. - Vol. 77.2021, 3, p. 225-246
|
Subject: | digital services | import tax | rent-extracting policy | tax withholding | profit splitting |
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