{"title":"捷克共和国引入数字服务税","authors":"X. Yeroshenko","doi":"10.59403/11n5at6","DOIUrl":null,"url":null,"abstract":"This article provides an overview of the current status quo of the digital services tax proposal in the Czech Republic and also describes the key features of the proposed tax.","PeriodicalId":517680,"journal":{"name":"International Transfer Pricing Journal","volume":"78 21","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2020-04-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Introducing a Digital Services Tax in the Czech Republic\",\"authors\":\"X. Yeroshenko\",\"doi\":\"10.59403/11n5at6\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This article provides an overview of the current status quo of the digital services tax proposal in the Czech Republic and also describes the key features of the proposed tax.\",\"PeriodicalId\":517680,\"journal\":{\"name\":\"International Transfer Pricing Journal\",\"volume\":\"78 21\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2020-04-14\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"International Transfer Pricing Journal\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.59403/11n5at6\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Transfer Pricing Journal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.59403/11n5at6","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Introducing a Digital Services Tax in the Czech Republic
This article provides an overview of the current status quo of the digital services tax proposal in the Czech Republic and also describes the key features of the proposed tax.