Digital Services Taxes across Europe in the Midst and Aftermath of the COVID-19 Pandemic: A Plausible Option to Raise Tax Revenue?

Journal
Alvarado, M.
European Union
European Taxation 2021 (Volume 61), No. 9
Format/Price
JournalUSD 45

In this article, the author provides a comprehensive analysis of digital services taxes across Europe with a view to determining whether or not they are an option to address the budgetary concerns of European countries in the context of the pandemic.