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Digital Taxation on the Verge of BEPS 2.0: Some Preliminary Policy Considerations

In: WCLF Tax und IP Gesprächsband 2019

Author

Listed:
  • Marco Greggi

    (University Ferrara)

  • Yan He

    (University of Business and Economics)

  • Yan Xu

    (Centre for Comparative Law at the China)

Abstract

Zusammenfassung Just like the Germans celebrated by Tacitus, tax challenges posed by Digital Economy have been “magistrimuphati quam victi” in the latest years by the OECD.

Suggested Citation

  • Marco Greggi & Yan He & Yan Xu, 2021. "Digital Taxation on the Verge of BEPS 2.0: Some Preliminary Policy Considerations," Springer Books, in: Wolfgang W. Kraft & Andreas Striegel (ed.), WCLF Tax und IP Gesprächsband 2019, pages 97-114, Springer.
    • Handle: RePEc:spr:sprchp:978-3-658-32073-7_8
    DOI: 10.1007/978-3-658-32073-7_8
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