Imposta sui servizi digitali e nuove tendenze della fiscalità europea

The digital economy is having a radical change in the traditional way of conceiving the taxation: the traditional taxation rules of the businesses are appearing more and more inappropriate compared to the changing illustrations of the business models adopted in this sector. Hence, the 2018 European...

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Bibliographic Details
Main Author: Saponaro, Fabio
Format: Article
Language:Italian
Published: 2021
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=8185904
Source:Revista de Estudos Constitucionais, Hermenêutica e Teoria do Direito (RECHTD), ISSN 2175-2168, Vol. 13, Nº. 2, 2021 (Ejemplar dedicado a: Maio/Agosto), pags. 142-163
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