Tec(h)tonic Shifts : Taxing the 'Digital Economy' /

The ever-increasing digitalization of businesses has accelerated the need to address the many shortcomings and unresolved issues within the international corporate income tax system. In particular, the customer or 'user'-through their online activities-is now considered by many as being a...

وصف كامل

التفاصيل البيبلوغرافية
المؤلف الرئيسي: Aslam, Aqib
مؤلفون آخرون: Shah, Alpa
التنسيق: دورية
اللغة:English
منشور في: Washington, D.C. : International Monetary Fund, 2020.
سلاسل:IMF Working Papers; Working Paper ; No. 2020/076
الوصول للمادة أونلاين:Full text available on IMF