Analyzing the Italian Digital Services Tax Through European Glasses

Martha Caziero; Raul-Angelo Papotti

Analyzing the Italian Digital Services Tax Through European Glasses

Martha Caziero
, Raul-Angelo Papotti

Institute for Austrian and International Tax Law

Publication: Scientific journal › Journal article › peer-review

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.

Original language	English
Pages (from-to)	421 - 427
Journal	Tax Notes International
Publication status	Published - 2019

Keywords

digital economy
digital services tax
european commission
italy

Cite this

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UR - https://www.taxnotes.com/tax-notes-international/digital-economy/analyzing-italian-digital-services-tax-through-european-glasses/2019/11/04/2b2d7?highlight=martha%20caziero

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JO - Tax Notes International

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Analyzing the Italian Digital Services Tax Through European Glasses

Abstract

Keywords

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