2018/02/12 - Tax Notes International - Taxing the Digital Economy – Policy Considerations and How to Advance the Debate

Citation:

In: Tax notes international. - Falls Church. - Vol. 89 (2018), no. 7 ; p. 623-628

Description: 

Tatiana Falcão discusses how to devise rules that can address the challenges of the digital economy, considering the recent debate, unilateral measures, source versus residence, developing versus developed, paradigm shift - nexus and substantiality, valuation concerns, and incorporating proposed changes into a treaty.

Online copy: 

Click here