Qualification of the Digital Services Tax under Tax Treaties

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ÖFOS 2012

@article{838040dbf62b43e79f7403333f9d36fa,

title = "Qualification of the Digital Services Tax under Tax Treaties",

author = "Daniela Hohenwarter-Mayr and Gunter Mayr and Georg Kofler",

year = "2019",

language = "English",

volume = "47",

pages = "140--147",

journal = "Intertax",

issn = "1875-8347",

publisher = "Kluwer Law International",

number = "2",

}