Tax Challenges Arising from the Digitalisation of the Economy: the development of the OECD project and possible implementation in Russia

Tax Challenges Arising from the Digitalisation of the Economy: the development of the OECD project and possible implementation in Russia

The article discusses the initiatives of the Organization for Economic Cooperation and Development (hereinafter – the OECD) in the area of taxation of international groups of companies in the era of the digital economy. Methodological approaches to taxation of the digital economy are considered, the...

Full description

Bibliographic Details
Main Author: KARINA PONOMAREVA
Format: Article
Language:English
Published: Publshing House V.Ема 2022-11-01
Series:BRICS Law Journal
Subjects:
tax law, taxation of the digital economy, oecd, beps action plan, european union, digital services tax, tax administration, corporate taxation, permanent establishment
Online Access:https://www.bricslawjournal.com/jour/article/view/599

Similar Items

Similar Items