E-Commerce Taxation in Russia: Problems and Approaches
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Abstract
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DOI: http://dx.doi.org/10.15826/jtr.2020.6.2.077
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References listed on IDEAS
- Wolfram F. Richter, 2019. "The Economics of the Digital Services Tax," CESifo Working Paper Series 7863, CESifo.
- U. Michael Bergman & Niels Lynggård Hansen, 2019. "Are Excise Taxes on Beverages Fully Passed Through to Prices? The Danish Evidence," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 75(4), pages 323-356.
- Mold, Andrew, 2004. "A proposal for unitary taxes on the profits of transnational corporations," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), April.
- Picciotto, Sol, 2013. "Is the International Tax System Fit for Purpose, Especially for Developing Countries?," Working Papers 10246, Institute of Development Studies, International Centre for Tax and Development.
- Picciotto, Sol, 2016. "International Corporate Taxation," Working Papers 12786, Institute of Development Studies, International Centre for Tax and Development.
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Cited by:
- Mlčúchová Markéta, 2023. "Corporate Taxation in the European Union: The Role of Intangibles in the Formulary Apportionment," Review of Economic Perspectives, Sciendo, vol. 23(3), pages 181-201, September.
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Keywords
tax risks; virtual permanent establishment; significant presence; digital services tax;All these keywords.
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