Taxing Direct Sales of Digital Services: A Plea for Regulated and Internationally Coordinated Profit Splitting
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References listed on IDEAS
- Wolfram F. Richter, 2017. "Taxing Intellectual Property in the Global Economy: A Plea for Regulated and Internationally Coordinated Profit Splitting," CESifo Working Paper Series 6564, CESifo Group Munich.
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More about this item
Keywordstaxing digital services; import tax; tax exemption; profit splitting; Shapley value;
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2018-06-18 (Accounting & Auditing)
- NEP-GTH-2018-06-18 (Game Theory)
- NEP-PAY-2018-06-18 (Payment Systems & Financial Technology)
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