Digital Service Tax: Lessons Learned

The rapid development of technology and globalization has provided significant business opportunities for digital companies. Digitization has led to changes in traditional structures, where businesses typically have a physical presence and are taxed in jurisdictions where businesses have a real pres...

Full description

Bibliographic Details
Main Authors: Sandra Aulia, Ahmad Hambali
Format: Article
Language:English
Published: MDPI AG 2022-12-01
Series:Proceedings
Subjects:
Online Access:https://www.mdpi.com/2504-3900/83/1/7