DIGITAL SERVICES TAXES
| Autor: | John Vella |
|---|---|
| Rok vydání: | 2019 |
| Předmět: | |
| Zdroj: | National Tax Journal. 72:821-838 |
| ISSN: | 1944-7477 0028-0283 |
| DOI: | 10.17310/ntj.2019.4.08 |
| Popis: | The United Kingdom (UK) adopted “value creation” as the guiding principle for designing its digital services tax (DST). This article argues that this principle acts as a double-edged sword. On the ... |
| Databáze: | OpenAIRE |
| Externí odkaz: |
|