Going the Way of the Polaroid: Digital Taxation and The End of the Arm’s-length Principle?

Christian Kaeser, Jeffrey Owens, Sam Sim

Publication: Scientific journalJournal article

Original languageEnglish
Pages (from-to)211 - 219
JournalTax Notes International
Volume95
Issue number3
Publication statusPublished - 2019

Austrian Classification of Fields of Science and Technology (ÖFOS)

  • 505004 Financial law

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