National digital taxes – Lessons from Europe-Reference-Cited by-同舟云学术

National digital taxes – Lessons from Europe

Published:2020-03-23 Issue:1 Volume:35 Page:1-19
ISSN:1029-1954
Container-title:South African Journal of Accounting Research
language:en
Short-container-title:South African Journal of Accounting Research

Author:

Geringer Stefanie¹

Affiliation:

1. Department of Tax Law, University of Vienna, Vienna, Austria

Publisher

Informa UK Limited

Subject

General Business, Management and Accounting,Accounting

Link

https://www.tandfonline.com/doi/pdf/10.1080/10291954.2020.1727083

Reference70 articles.

1. Austrian Parliament (2019a). Vorblatt und Wirkungsorientierte Folgenabschätzung zum Entwurf für ein Digitalsteuergesetz 2020 [Preamble and effects-oriented result assessment to the Draft of the Digital Tax Act 2020] (https://www.parlament.gv.at/PAKT/VHG/XXVI/ME/ME_00132/fname_746835.pdf).

2. Austrian Parliament (2019b). Initiativantrag für ein Abgabenänderungsgesetz 2020 [Legislative proposal for the Tax Amendment Act 2020] (https://www.parlament.gv.at/PAKT/VHG/XXVI/A/A_00983/fname_759954.pdf).

3. Becker, J. & Englisch, J. (2018, March 16). EU Digital Services Tax: A Populist and Flawed Proposal. Kluwer International Tax Blog. Retrieved from https://www.kluwertaxblog.com.

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