Fiscal goals of regulating the activities of the institute of controlled foreign companies in the digital economy
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DOI: 10.9770/jesi.2020.8.2(59)
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More about this item
Keywords
tax residents; taxation in the digital economy; profit of controlled foreign companies; double taxation treaties;All these keywords.
JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
- M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
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