Tax Challenges Arising from the Digitalisation of the Economy: The Development of the OECD Project and Possible Implementation in Russia

Tax Challenges Arising from the Digitalisation of the Economy: The Development of the OECD Project and Possible Implementation in Russia

The digitalisation of the economy has created a number of complex problems in the area of taxation. A majority of these problems relate to the issue of the distribution of taxing rights between states in the context of taxing income received as a result of crossborder activities. This article discus...

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Bibliographic Details
Main Author: K. Ponomareva
Format: Article
Language:English
Published: Publshing House V.Ема 2022-11-01
Series:BRICS Law Journal
Subjects:
tax law
taxation of the digital economy
oecd
beps action plan
european union
digital services tax
tax administration
corporate taxation
permanent establishment
Online Access:https://www.bricslawjournal.com/jour/article/view/709
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