Výsledky vyhledávání - "Fjord Kjærsgaard, Louise"

Allocation of the Right to Tax Income from Digital Intermediary Platforms – Challenges and Possibilities for Taxation in the Jurisdiction of the User

Autor: Fjord Kjærsgaard, Louise, Koerver Schmidt, Peter

Publikováno v: Nordic Journal of Commercial Law, Iss 1 (2018)

The authors analyse the current (lack of) possibilities for userjurisdictions to tax the value generated by the increased use of digital intermediary platforms. Focus is on analysing the possibilities for userjurisdictions to tax the remuneration rec

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::3f5390e7c54b1f0e7edca07e58d32e5c
https://journals.aau.dk/index.php/NJCL/article/view/2488

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