Abstract
The authors consider the broad goals and technical details of Italy’s digital services tax. In doing so, they compare Italy’s legislation with the European Commission’s proposed digital services tax.
| Originalsprache | Englisch |
|---|---|
| Seiten (von - bis) | 421 - 427 |
| Fachzeitschrift | Tax Notes International |
| Publikationsstatus | Veröffentlicht - 2019 |
Schlagwörter
- digital economy
- digital services tax
- european commission
- italy