Search

1 results matching your search
Date	Type	Description
1 27/12/2018	Article	REF 131 Finance and Taxation Taxation of Digital Activities, Digitalization of Taxation Free access Anne-Valérie ATTIAS ASSOULINE Guillaume GLON The current set of rules governing the taxation of business income was conceived in the 1920s, in the heydays of the brick and mortar economy, when multinational enterprises… JEL classification : D22 F69 H20 H25 H26 D22 F69 H20 H25 H26