Manual on the Swiss Value Added Tax Act (VAT Act)
Manual on the Swiss Value Added Tax Act (VAT Act)
BEPS 2.0 – The Digital Rollercoaster Ride, An Overview of the Previous Efforts to Tax the Digital Economy
BEPS 2.0 – The Digital Rollercoaster Ride, An Overview of the Previous Efforts to Tax the Digital Economy
Author: Philip Frey
ASA 89 | 5, p. 285 – 313