Article (Scientific journals)
Qualification of the Digital Services Tax Under Tax Treaties
Hohenwarter, Daniela; Kofler, Georg; Mayr, Gunter et al.
2019In 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 :
47
Issue :
2
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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