Digital services taxes: principle as a double-edged sword

J Vella - National Tax Journal, 2019 - journals.uchicago.edu
The United Kingdom (UK) adopted “value creation” as the guiding principle for designing its
digital services tax (DST). This article argues that this principle acts as a double-edged …

Digital Services Taxes: Principle as a Double-Edged Sword

J Vella - National Tax Journal, 2019 - search.proquest.com
Abstract The United Kingdom (UK) adopted" value creation" as the guiding principle for
designing its digital services tax (DST). This article argues that this principle acts as a double …

Digital Services Taxes: Principle as a Double-Edged Sword

J Vella - National Tax Journal, 2019 - ideas.repec.org
The United Kingdom (UK) adopted “value creation” as the guiding principle for designing its
digital services tax (DST). This article argues that this principle acts as a double-edged …

DIGITAL SERVICES TAXES: PRINCIPLE AS A DOUBLE-EDGED SWORD.

J Vella - National Tax Journal, 2019 - go.gale.com
How to tax business in a digitalized economy is one of the defining tax issues of our time.
Some countries favor reform targeted at certain highly digitalized businesses, while others …

[引用][C] Digital Services Taxes: Principle As a Double-Edged Sword

J Vella - 112th Annual Conference on Taxation, 2019 - nta.confex.com

DIGITAL SERVICES TAXES: PRINCIPLE AS A DOUBLE-EDGED SWORD.

J Vella - National Tax Journal, 2019 - search.ebscohost.com
Abstract The United Kingdom (UK) adopted" value creation" as the guiding principle for
designing its digital services tax (DST). This article argues that this principle acts as a double …

Digital Services Taxes: Principle as a Double-Edged Sword

J Vella - National Tax Journal, 2019 - econpapers.repec.org
The United Kingdom (UK) adopted “value creation” as the guiding principle for designing its
digital services tax (DST). This article argues that this principle acts as a double-edged …