| 来源类型 | Report |
| 规范类型 | 报告 |
| The E.U.'s Digital Tax Proposal | |
| Joyce Beebe | |
| 发表日期 | 2019-01-09 |
| 出版年 | 2019 |
| 语种 | 英语 |
| 概述 | This report reviews several fundamental challenges in cross-border taxation of the digital economy and presents recent developments toward revising existing ... |
| 摘要 | In March 2018, the European Commission proposed levying a digital tax on large multinational technology companies conducting business in the E.U. in response to concerns that companies like Google, Apple, Facebook and Amazon do not pay their fair share of corporate taxes in the European market. This report reviews several fundamental challenges in cross-border taxation of the digital economy and presents recent developments toward revising existing laws to enable the taxation of digital companies in Europe. |
| 主题 | Center for Public Finance |
| URL | https://www.bakerinstitute.org/research/recent-developments-eus-digital-tax-proposal/ |
| 来源智库 | James A. Baker III Institute for Public Policy (United States) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/80484 |
| 推荐引用方式 GB/T 7714 | Joyce Beebe . The E.U.'s Digital Tax Proposal. 2019. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| bi-report-010919-cpf（240KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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