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...
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| 格式: | 雜誌 |
| 語言: | English |
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Washington, D.C. :
International Monetary Fund,
2020.
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| 叢編: | IMF Working Papers; Working Paper ;
No. 2020/076 |
| 在線閱讀: | Full text available on IMF |