Exposing BEPS Risks of the Digital Business Models by Means of CbC Reports

Publication: Chapter in book/Conference proceeding › Chapter in edited volume

Original language	English
Title of host publication	Taxation in a Global Digital Economy
Editors	Ina Kerschner, Maryte Somare
Place of Publication	Vienna
Publisher	Linde Verlag
Pages	301 - 329
Edition	1.
ISBN (Print)	9783707337785
Publication status	Published - 2017

Series	Series on International Tax Law
Volume	107

Access to Document

@inbook{c7353ae630c847059929932726d31955,

title = "Exposing BEPS Risks of the Digital Business Models by Means of CbC Reports",

author = "Ioana-Felicia Rosca",

year = "2017",

language = "English",

isbn = "9783707337785",

series = "Series on International Tax Law",

publisher = "Linde Verlag",

pages = "301 -- 329",

editor = "Kerschner, \{Ina \} and Somare, \{Maryte \}",

booktitle = "Taxation in a Global Digital Economy",

edition = "1.",

}

TY - CHAP

T1 - Exposing BEPS Risks of the Digital Business Models by Means of CbC Reports

AU - Rosca, Ioana-Felicia

PY - 2017

Y1 - 2017

UR - https://permalink.obvsg.at/wuw/AC14485136

M3 - Chapter in edited volume

SN - 9783707337785

T3 - Series on International Tax Law

SP - 301

EP - 329

BT - Taxation in a Global Digital Economy

A2 - Kerschner, Ina

A2 - Somare, Maryte

PB - Linde Verlag

CY - Vienna

ER -