Digital Permanent Establishment and Digital Equalization Taxes

Journal

Author

Sheppard, L.A.

Country

European Union; International; OECD; United States

Published Date

26 March 2018

Issue

Bulletin for International Taxation 2018 (Volume 72), No. 4a/Special Issue

DOI

https://doi.org/10.59403/1sntnx2

Document

Go to Tax Research Platform

In this article, the author examines the new OECD and European Commission reports on how to tax the digital economy.