The European Commission’s Proposal on Corporate Taxation and Significant Digital Presence: Preliminary Assessment

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@article{f25cf029cdb84f13adecfdbb4925fe67,

title = "The European Commission{\textquoteright}s Proposal on Corporate Taxation and Significant Digital Presence: Preliminary Assessment",

author = "Raffaele Petruzzi and Vasiliki Koukoulioti",

year = "2018",

language = "English",

pages = "391 -- 400",

journal = "European Taxation",

issn = "0014-3138",

publisher = "International Bureau of Fiscal Documentation (IBFD)",

}