When international trade law meets tax policy: the example of digital service taxes
With the rise of digital services taxes (DSTs) all over the world, questions have arisen regarding their compatibility with international trade law. Between 2019 and 2021, the United States initiated investigations into several DSTs and published observations on the DSTs adopted by Austria, France,...
| Main Authors: | , |
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| Format: | Journal article |
| Language: | English |
| Published: |
Kluwer Law International
2021
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