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Three steps forward, one step back? Reflections on “google taxes” and the destination-based corporate tax

Reuven S. Avi-Yonah
Reuven S. Avi-Yonah
   | Dec 10, 2016
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Article Category: Article
Published Online: Dec 10, 2016
Page range: 69 - 76
Received: Jul 04, 2016
Accepted: Sep 16, 2016
DOI: https://doi.org/10.1515/ntaxj-2016-0007
© 2016 R. S. Avi-Yonah
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

eISSN:
2246-1809
Language:
English
Publication timeframe:
Volume Open
Journal Subjects:
Business and Economics, Business Management, Business Law, Political Economics, Public Finance and Fiscal Theory, Law, History, Philosophy and Sociology of Law, Public Law, Tax and Accounting Law
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