OECD/G20 und BEPS - Entwicklungen im Bereich der Besteuerung digitalisierter Geschäftsmodelle

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Article (Scientific journals)

Sinnig, Julia; Schmittmann, Jens M.

2021 • In Der Steuerberater, 72 (4), p. 97-101

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https://hdl.handle.net/10993/52720

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Disciplines :

Tax law

Author, co-author :

Sinnig, Julia ^✱; University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Department of Law (DL)

Schmittmann, Jens M. ^✱

^✱ These authors have contributed equally to this work.

External co-authors :

yes

Language :

German

Title :

OECD/G20 und BEPS - Entwicklungen im Bereich der Besteuerung digitalisierter Geschäftsmodelle

Alternative titles :

[en] OECD/G20 and BEPS - Developments in the field of taxing digitalised business models

Publication date :

2021

Journal title :

Der Steuerberater

ISSN :

0049-223X

Publisher :

Deutscher Fachverlag, Frankfurt, Germany

Volume :

Issue :

Pages :

97-101

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