Download This PaperCan the Digital Economy Debate Improve the Taxation of International Shipping Profits?
Tax Notes International, Volume 99, Number 8, August 24, 2020, p. 1065
8 Pages Posted: 19 Apr 2021
Date Written: August 24, 2020
Abstract
In this article, the author considers whether proposals to tax the digital economy could be expanded to the international shipping industry.
Keywords: tax, digital economy, international shipping, BEPS, pillar 1
Suggested Citation: Suggested Citation
Falcao, Tatiana, Can the Digital Economy Debate Improve the Taxation of International Shipping Profits? (August 24, 2020). Tax Notes International, Volume 99, Number 8, August 24, 2020, p. 1065, Available at SSRN: https://ssrn.com/abstract=3826896
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