Qualification of the Digital Services Tax Under Tax Treaties

Reference : Qualification of the Digital Services Tax Under Tax Treaties


	Document type :	Scientific journals : Article
	Discipline(s) :	Law, criminology & political science : Tax law
	Focus Areas :	Law / European Law
	To cite this reference:	http://hdl.handle.net/10993/37702

Title :	Qualification of the Digital Services Tax Under Tax Treaties
Language :	English
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 >]
Publication date :	2019
Journal title :	Intertax, International Tax Review
Publisher :	Aspen Publishers
Volume :	47
Issue/season :	2
Pages :	140-147
Peer reviewed :	Yes
Audience :	International
ISSN :	0165-2826
Target :	Researchers ; Professionals ; Students
Permalink :	http://hdl.handle.net/10993/37702

File(s) associated to this reference

Fulltext file(s):

	File	Commentary	Version	Size	Access
Limited access	TAXI_47_0202.pdf		Publisher postprint	122.17 kB	Request a copy

All documents in ORBi^lu are protected by a user license.