Stefan Hammerl

University of Graz – Department of Tax and Fiscal Law

Universitaetsstrasse 15 / B2

A-8010 Graz, 8010

Austria

  • University of Graz – Department of Tax and Fiscal Law

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Taxing Profit and Consumption in Market Jurisdictions: Equity and Administrability in the Digital Era

Graz Law Working Paper No 06-2021
Number of pages: 54 Posted: 01 Jun 2021 Last Revised: 21 Dec 2021
Stefan Hammerl and Lily Zechner
University of Graz – Department of Tax and Fiscal Law and University of Graz - Department of Tax and Fiscal Law
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Abstract:

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VAT, Digital Platforms, International Taxation, Corporate Income Taxation, Destination Principle, Digital Taxes, Pillar One, Statutory Presumptions and Proxies