Die Bedeutung von Governance für das Steuerrecht
ENGLISH: All over the world States struggle with guaranteeing effective taxation at a level playing field. The biggest tax gaps are not due to „simple“ tax fraud, but to tax evasion which in a globalized and „dematerialized“ world of economic activities taking place in the cloud is hardly detected b...
| Main Authors: | , |
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| Format: | Article |
| Language: | deu |
| Published: |
Brigitte Lurger, Elisabeth Staudegger, Stefan Storr
2014-05-01
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| Series: | Austrian Law Journal |
| Subjects: | |
| Online Access: | http://alj.uni-graz.at/index.php/alj/article/view/13/16 |