Prospects for taxation of the dgital economy between “Tax law and new economy” and “Tax law of the new economy”

• Isabella Cugusi ^[1]
  1. [1] Tax Police School of the Guardia di Finanza
• Localización: World Tax Journal: WTJ, ISSN-e 1878-4917, Vol. 12, Nº. 4, 2020, págs. 763-797
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • digital economy; international taxation; internet; sufficient economic presence; allocation of profits; digital PE; value creation