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【With the same tag:【significant economic presence】 Found 1 articles】
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| D912.294
Digital Service Tax: Theoretical Explanation, International Practice and China’s Approach
Qi Meng
,
Liu Bo
With the transformation of Mobile Internet technology, digital economy has gradually become a new driving force of global economic growth and an important source of tax revenue. Due to the...
First published at: Jun 01, 2022
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ESI
doi:
10.16538/j.cnki.jsufe.2022.03.010
Journal of Shanghai University of Finance and Economics
, Vol. 24, Issue 03
, pp. 139 - 152
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