New Article: "Which Business Models are affected by the EU-Commission Proposal on a Digital Services Tax"
by Prof. Dr. Deborah Schanz, StB und Michael Sixt
The EU-Commission Proposal on a digital services tax strives to tackle certain digital services taxwise. This article shows how the digital services tax is designed and which business models could be affected by the proposal.
To the article: https://beck-online.beck.de/Dokument?vpath=bibdata%2Fzeits%2Fdstr%2F2018%2Fcont%2Fdstr.2018.1985.1.htm&anchor=Y-300-Z-DSTR-B-2018-S-1985-N-1