Proposed 3% Digital Services Tax

Journal
Author
Horzen, F. van; Esdonk, A. van
Country
European Union
Published Date
Issue
International Transfer Pricing Journal 2018 (Volume 25), No. 4
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In this article, the authors question the tenability of the temporary Digital Services Tax, as proposed by the European Commission in developing a tax system for the digital market.