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A SURE Way of Taxing the Digital Economy

25.02.2019

by Johannes Becker, Joachim Englisch, and Deborah Schanz

In this article, the authors discuss tax reform efforts and the challenge of taxation and value creation in a digital economy.

Becker, Johannes / Englisch, Joachim / Schanz, Deborah (2019): A SURE Way of Taxing the Digital Economy, in: Tax Notes, Vol. 93, Nr. 3, p. 309-312.