Ways to improve taxation for digital companies

Author:

KOSCHUK TetianaORCID,

Publisher

State Educational-Scientific Establishment The Academy of Financial Management

Reference27 articles.

1. 1. OECD. (2019). Addressing the Tax Challenges of the Digitalisation of the Economy - Policy Note: OECD/G20 Base Erosion and Profit Shifting Project. Retrieved from http://www.oecd.org/tax/beps/policy-note-beps-inclusive-framework-addressing-tax-challenges-digitalisation.pdf.

2. 2. OECD. (2017). Base erosion and profit shifting. Retrieved from https://fas.org/sgp/crs/misc/R44900.pdf.

3. 3. OECD. (2018). Tax Challenges Arising from Digitalisation: Interim Report. Retrieved from https://www.oecd-ilibrary.org/docserver/9789264293083-en.pdf?expires=1570875904&id=id&accname=guest&checksum=54F1FBD2BCCDCFD243DD5F11B80C67D8.

4. 4. European Parliament. (21016). Tax Challenges in The Digital Economy. Retrieved from http://www.europarl.europa.eu/RegData/etudes/STUD/2016/579002/IPOL_STU%28

5. 2016%29579002_EN.pdf.

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