Taxation in a Digitizing World: Solutions for Corporate Income Tax and Value Added Tax

被引:0
|
作者
Schippers, Martijn L. [1 ]
Verhaeren, Constantijn E. [2 ,3 ,4 ]
机构
[1] Erasmus Univ, Rotterdam, Netherlands
[2] Erasmus Univ, EU Customs Law, Rotterdam, Netherlands
[3] Global Trade Team EY, Rotterdam, Netherlands
[4] Erasmus Univ, EFS, Rotterdam, Netherlands
来源
EC TAX REVIEW | 2018年 / 27卷 / 01期
关键词
D O I
暂无
中图分类号
D9 [法律]; DF [法律];
学科分类号
0301 ;
摘要
引用
收藏
页码:61 / 66
页数:6
相关论文
共 50 条
  • [21] TAXATION - FEDERAL GIFT TAX - INTEGRATION WITH INCOME TAX
    Kempfer, Katherine
    MICHIGAN LAW REVIEW, 1942, 41 (03) : 512 - 514
  • [22] Tax License - The Minimum Corporate Income Tax
    Banociova, Anna
    Pavlikova, Ludmila
    Mihokova, Lucia
    CENTRAL EUROPEAN CONFERENCE IN FINANCE AND ECONOMICS (CEFE2015), 2015, : 36 - 44
  • [23] Neutral taxation of shareholder income? Corporate responses to an announced dividend tax
    Alstadsaeter, Annette
    Fjaerli, Erik
    INTERNATIONAL TAX AND PUBLIC FINANCE, 2009, 16 (04) : 571 - 604
  • [24] DEPENDENCE OF THE EFFECTIVE TAXATION ON THE CORPORATE INCOME TAX RATE IN THE EUROPEAN UNION
    Kosturikova, Ivana
    PROCEEDINGS OF 14TH INTERNATIONAL SCIENTIFIC CONFERENCE: ECONOMIC POLICY IN THE EUROPEAN UNION MEMBER COUNTRIES, PTS 1 AND 2, 2016, : 314 - 322
  • [25] The Effects of Tax Evasion on the Choice between Personal and Corporate Income Taxation
    d'Andria, Diego
    PUBLIC FINANCE REVIEW, 2011, 39 (05) : 682 - 711
  • [26] Neutral taxation of shareholder income? Corporate responses to an announced dividend tax
    Annette Alstadsæter
    Erik Fjærli
    International Tax and Public Finance, 2009, 16 : 571 - 604
  • [27] Corporate income tax: evolution, problems and possible solutions
    Paientko, Tetiana
    Proskura, Kateryna
    ECONOMIC ANNALS-XXI, 2016, 156 (1-2): : 44 - 48
  • [28] Problematic Aspects and Solutions of Corporate Income Tax in Latvia
    Vitola, Irija
    Boruks, Arturs
    ECONOMIC SCIENCE FOR RURAL DEVELOPMENT: FINANCES, TAXES, INVESTMENT AND SUPPORT SYSTEMS, 2008, (17): : 152 - 156
  • [29] Problematic Aspects and Solutions of Corporate Income Tax in Latvia
    Vitola, Irija
    Soopa, Aino
    ECONOMIC SCIENCE FOR RURAL DEVELOPMENT: PRODUCTION AND TAXES, 2011, (24): : 229 - 236
  • [30] VALUE ADDED TAX
    MAINPRICE, HH
    BRITISH TAX REVIEW, 1982, (03): : 131 - 133