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Autor:
Craig Elliffe
Publikováno v:
Victoria University of Wellington Law Review. 52:743-768
I chose to write on a theoretical jurisprudential topic which, in my view, is anchored to a practical problem. In fact, with the rise of the digital economy, it has become the most critical functional problem in the tax world of the 21st century. Thi
Autor:
Craig Elliffe
The question of how to tax multinational companies that operate highly digitalised business models is one of the most contested areas of international taxation. The tax paid in the jurisdictions in which these companies operate has not kept pace with
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2d0ed7c115763136550e8ffb2db20aa3
https://doi.org/10.1017/9781108750691
https://doi.org/10.1017/9781108750691