Tax Administrations (Collosa)

Tax administrations and control of the digital economy by Alfredo Collosa published by CIAT (2019). “However, the digital economy and its business models have some key characteristics that are relevant from the fiscal perspective, namely: mobility of intangible assets, users and business functions, importance of the data, network effects, proliferation of multiphasic business models, trend toward monopoly or oligopoly and volatility.”

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