Taxing data when the United States disagrees
What is the best way to tax data-driven business models without contravening the existing global quasi-constitutionalist order on tax, trade, and investment law? A number of countries in Europe and around the world have begun imposing standalone digital services taxes pending multilateral agreement...
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Main Authors: | Tarcísio Diniz Magalhães, Allison Christians |
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Format: | Article |
Language: | English |
Published: |
Cambridge University Press
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Series: | European Law Open |
Subjects: | |
Online Access: | https://www.cambridge.org/core/product/identifier/S2752613524000493/type/journal_article |
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