When international trade law meets tax plolicy : the example of digital services taxes
Year of publication: |
2021
|
---|---|
Authors: | Pirlot, Alice ; Culot, Henri |
Published in: |
Journal of world trade : law, economic policy, public policy. - Alphen aan den Rijn : Wolters Kluwer Law & Business, ISSN 1011-6702, ZDB-ID 228529-0. - Vol. 55.2021, 6, p. 895-919
|
Subject: | Digital Service Taxes (DST) | GATS | Unilateral taxes | Digitalized economy | Destination-based taxes | National treatment | Most-favoured-nation principle | Non-discrimination of services and service providers | Electronic Commerce | E-commerce | Dienstleistungshandel | Trade in services | Digitale Güter | Digital goods | Umsatzsteuer | Sales tax | Welt | World | Social Web | Social web |
-
Digital trade in services and taxation
Sotelo, Jimena, (2021)
-
Taxing goods and services in a digital era
Agrawal, David R., (2021)
-
Taxing goods and services in a digital era
Agrawal, David R., (2020)
- More ...
-
Eichhorst, Werner, (2013)
-
La suspension de l'Accord ADPIC comme sanction de la violation des règles de l'OMC
Coppens, Philippe, (2015)
-
Culot, Henri, (2005)
- More ...