The Salad Days of the EU Digital Service Tax
Responding to a series of aggressive tax planning allegedly committed by multinational corporations running their businesses on digital platforms, states have drafted laws that would enable them to impose additional taxes on such corporations. In the EU, the proposal for a Council Directive on the D...
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| Format: | Article |
| Language: | English |
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Universitas Muhammadiyah Yogyakarta
2019-09-01
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| Series: | Indonesian Comparative Law Review |
| Online Access: | https://journal.umy.ac.id/index.php/iclr/article/view/6318 |