Digital Taxation on the Verge of BEPS 2.0: Some Preliminary Policy Considerations

Marco Greggi (), Yan He and Yan Xu
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Marco Greggi: University Ferrara
Yan He: University of Business and Economics
Yan Xu: Centre for Comparative Law at the China

A chapter in WCLF Tax und IP Gesprächsband 2019, 2021, pp 97-114 from Springer

Abstract: Zusammenfassung Just like the Germans celebrated by Tacitus, tax challenges posed by Digital Economy have been “magistrimuphati quam victi” in the latest years by the OECD.

Date: 2021
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DOI: 10.1007/978-3-658-32073-7_8

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