Administering Profit and Consumption Taxation in Market Jurisdictions: Selected Similarities in the Digital Era

Journal
Hammerl, S.C.; Zechner, L.T.
European Union; International; OECD
Bulletin for International Taxation 2022 (Volume 76), No. 1
Format/Price
JournalUSD 45

In this article, the authors consider profit and consumption taxation in the digital era, specifically comparing the existing system of VAT as it applies in the European Union with the OECD’s proposals under Pillar One in relation to corporate income tax.