Tax Challenges Arising from the Digitalisation of the Economy: The Development of the OECD Project and Possible Implementation in Russia
The digitalisation of the economy has created a number of complex problems in the area of taxation. A majority of these problems relate to the issue of the distribution of taxing rights between states in the context of taxing income received as a result of crossborder activities. This article discus...
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| Format: | Article |
| Language: | English |
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Publshing House V.Ема
2022-11-01
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| Series: | BRICS Law Journal |
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| Online Access: | https://www.bricslawjournal.com/jour/article/view/709 |