Taxing the digital economy: an analysis of the OECD policies and the unilateral actions of national governments
Guglielmo, Teresa (A.A. 2019/2020) Taxing the digital economy: an analysis of the OECD policies and the unilateral actions of national governments. Tesi di Laurea in European taxation, Luiss Guido Carli, relatore Federico Rasi, pp. 219. [Single Cycle Master's Degree Thesis]
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Abstract/Index
Digital economy. Critical features of the digital economy. The solutions proposed at international level: the position of the OECD and the European Union. First pillar: new tax right and profit allocation rule. Unilateral proposals: a comparative analysis. Web tax in Italy background.
References
Bibliografia: pp. 205-218. Sitografia: p. 219.
| Thesis Type: | Single Cycle Master's Degree Thesis |
|---|---|
| Institution: | Luiss Guido Carli |
| Degree Program: | Single Cycle Master's Degree Programs > Single Cycle Master's Degree Program in Law (LMG-01) |
| Chair: | European taxation |
| Thesis Supervisor: | Rasi, Federico |
| Thesis Co-Supervisor: | Rosembuj, Tulio Raul |
| Academic Year: | 2019/2020 |
| Session: | Summer |
| Deposited by: | Alessandro Perfetti |
| Date Deposited: | 01 Oct 2020 09:33 |
| Last Modified: | 01 Oct 2020 09:33 |
| URI: | https://tesi.luiss.it/id/eprint/27269 |
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