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Taxing the Digital Economy

Autor*innen

Craig Elliffe

Parameter

Juristische Literatur
Recht
Sozialwissenschaften

Mehr zum Buch

In dealing with digital companies, the international tax world is at a crossroads: reform will either involve unilateral country-by-country digital services taxes, or a consensus-driven multilateral new 2020s compromise developed by the OECD. This book provides a comprehensive analysis of the effectiveness of the OECD's proposed reforms.