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European Union - Proposed 3% Digital Services Tax

Country:
European Union
Author:
F. van Horzen; A. van Esdonk
Issue:
International Transfer Pricing Journal, 2018 (Volume 25), No 4
Published:
31 May 2018
In this article, the authors question the tenability of the temporary Digital Services Tax, as proposed by the European Commission in developing a tax system for the digital market.
 
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