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引用次数: 0
摘要
在本文中，作者就阿维-约纳（R.S. Avi-Yonah）教授 2023 年克劳斯-沃格尔（Klaus Vogel）讲座 "基于目的地的所得税的过去、现在和未来 "展开对话，探讨了流动所得税（Liquid Income Taxation-mv）、大数据版税（Big Data Royalty-mv）和基于目的地的所得税（Destination-Based Taxation）。
Liquid Income Taxation-mv, Big Data Royalty-mv and Destination-Based Taxation: A Dialogue with Professor R.S. Avi-Yonah
In this article, the author considers Liquid Income Taxation-mv, Big Data Royalty-mv and Destination-Based Taxation in a dialogue regarding Professor R.S. Avi-Yonah’s 2023 Klaus Vogel lecture, which examined “The Past, Present and Future of Destination-Based Income Taxation”.
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