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New Article: "Which Business Models are affected by the EU-Commission Proposal on a Digital Services Tax"

25.09.2018

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