Qualification of the Digital Services Tax under Tax Treaties

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@article{432bd7291eb249f1b0aec75d72dfab0a,

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

author = "Georg Kofler",

year = "2019",

doi = "10.54648/taxi2019013",

language = "English",

volume = "47",

pages = "140--147",

journal = "Intertax",

issn = "0165-2826",

publisher = "Kluwer/Luchterhand",

number = "2",

}