Can we talk about digital economy taxation without Improved administrative cooperation between countries?

Finding the right rules for taxation of corporate income in digital economy has been at the centre of attention of international tax community. Three proposals have received most attention, even though it is still uncertain whether any of them would be elected as a final solution. What these proposa...

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Bibliographic Details
Main Author: Ivanov Iva
Format: Article
Language:English
Published: Union University, Faculty of Law, Belgrade 2022-01-01
Series:Pravni Zapisi
Subjects:
Online Access:https://scindeks-clanci.ceon.rs/data/pdf/2217-2815/2022/2217-28152202475I.pdf