Qualification of the Digital Services Tax Under Tax Treaties

Hohenwarter, Daniela; Kofler, Georg; Mayr, Gunter; SINNIG, Julia

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Article (Scientific journals)

Qualification of the Digital Services Tax Under Tax Treaties

Hohenwarter, Daniela; Kofler, Georg; Mayr, Gunter et al.

2019 • In Intertax : International Tax Review, 47 (2), p. 140-147

Peer Reviewed verified by ORBi

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Disciplines :

Tax law

Author, co-author :

Hohenwarter, Daniela; Vienna University of Economics and Business, WU (Vienna, Austria)

Kofler, Georg; Johannes Kepler University (Linz, Austria)

Mayr, Gunter; Austrian Ministry of Finance ; University of Vienna (Austria)

SINNIG, Julia ; University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit

External co-authors :

yes

Language :

English

Title :

Qualification of the Digital Services Tax Under Tax Treaties

Publication date :

2019

Journal title :

Intertax : International Tax Review

ISSN :

0165-2826

eISSN :

1875-8347

Publisher :

Aspen Publishers

Volume :

Issue :

Pages :

140-147

Peer reviewed :

Peer Reviewed verified by ORBi

Focus Area :

Law / European Law

Available on ORBilu :

since 12 December 2018

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