Withholding taxes in the service of BEPS action 1 : address the tax challenges of the digital economy
Year of publication: |
2015
|
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Authors: | Brauner, Yariv ; Báez Moreno, Andrés |
Publisher: |
Wien : Wirtschaftsuniv. Wien |
Subject: | Tax | International Taxation | withholding tax | BEPS | digital economy | ecommerce taxation | nexus | base erosion | tax reform | Internationales Steuerrecht | International tax law | Electronic Commerce | E-commerce | Steuerreform | Tax reform | Quellensteuer | Withholding tax | OECD-Staaten | OECD countries | Besteuerungsverfahren | Taxation procedure | Steuervermeidung | Tax avoidance | Unternehmensbesteuerung | Corporate taxation | Kapitalertragsteuer | Capital income tax |
Extent: | Online-Ressource (PDF-Datei: 33 S.) |
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Series: | WU international taxation research paper series : research papers. - Wien : [Verlag nicht ermittelbar], ZDB-ID 2798190-3. - Vol. 2015,14 |
Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Arbeitspapier ; Working Paper ; Graue Literatur ; Non-commercial literature |
Language: | English |
Notes: | Systemvoraussetzungen: PDF Reader |
Other identifiers: | 10.2139/ssrn.2591830 [DOI] |
Classification: | K34 - Tax Law ; K33 - International Law |
Source: | ECONIS - Online Catalogue of the ZBW |
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