Three steps forward, one step back? Reflections on “google taxes” and the destination-based corporate tax

Bibliographic Details
Main Author: Avi-Yonah Reuven S.
Format: Article
Language:English
Published: Sciendo 2016-11-01
Series:Nordic Tax Journal
Online Access:https://doi.org/10.1515/ntaxj-2016-0007
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spelling 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
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