Three steps forward, one step back? Reflections on “google taxes” and the destination-based corporate tax
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Sciendo
2016-11-01
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Series: | Nordic Tax Journal |
Online Access: | https://doi.org/10.1515/ntaxj-2016-0007 |
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doaj-a1ce234069ff44d799924d5abc97abf72021-09-06T19:21:08ZengSciendoNordic Tax Journal2246-18092016-11-0120162697610.1515/ntaxj-2016-0007ntaxj-2016-0007Three steps forward, one step back? Reflections on “google taxes” and the destination-based corporate taxAvi-Yonah Reuven S.0Irwin I. Cohn Professor of Law, the University of Michigan; Professor in Residence, IBFDhttps://doi.org/10.1515/ntaxj-2016-0007 |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Avi-Yonah Reuven S. |
spellingShingle |
Avi-Yonah Reuven S. Three steps forward, one step back? Reflections on “google taxes” and the destination-based corporate tax Nordic Tax Journal |
author_facet |
Avi-Yonah Reuven S. |
author_sort |
Avi-Yonah Reuven S. |
title |
Three steps forward, one step back? Reflections on “google taxes” and the destination-based corporate tax |
title_short |
Three steps forward, one step back? Reflections on “google taxes” and the destination-based corporate tax |
title_full |
Three steps forward, one step back? Reflections on “google taxes” and the destination-based corporate tax |
title_fullStr |
Three steps forward, one step back? Reflections on “google taxes” and the destination-based corporate tax |
title_full_unstemmed |
Three steps forward, one step back? Reflections on “google taxes” and the destination-based corporate tax |
title_sort |
three steps forward, one step back? reflections on “google taxes” and the destination-based corporate tax |
publisher |
Sciendo |
series |
Nordic Tax Journal |
issn |
2246-1809 |
publishDate |
2016-11-01 |
url |
https://doi.org/10.1515/ntaxj-2016-0007 |
work_keys_str_mv |
AT aviyonahreuvens threestepsforwardonestepbackreflectionsongoogletaxesandthedestinationbasedcorporatetax |
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1717775052432211968 |