论数字服务税相比于“显著数字存在”提案的优势

Wei Cui

论数字服务税相比于“显著数字存在”提案的优势

Allard School of Law at the University of British Columbia

Research output: Article

Translated title of the contribution	The Superiority of the Digital Services Tax over Significant Digital Presence Proposals
Original language	Chinese
Pages (from-to)	113-128
Journal	经济研究参考
Volume	21
Publication status	Published - Jan 1 2021

Bibliographical note

[Chinese translation of “The Superiority of the Digital Services Tax over Significant Digital Presence Proposals”
(2019) 72:4 Nat'l Tax J 839-856]

Access to Document

http://commons.allard.ubc.ca/fac_pubs/2616

Cite this

@article{64e921edd6624daabe24714a84a9e4a4,

title = "论数字服务税相比于“显著数字存在”提案的优势",

author = "Wei Cui",

note = "[Chinese translation of “The Superiority of the Digital Services Tax over Significant Digital Presence Proposals” (2019) 72:4 Nat'l Tax J 839-856]",

year = "2021",

month = jan,

day = "1",

language = "Chinese",

volume = "21",

pages = "113--128",

journal = "经济研究参考",

}

TY - JOUR

T1 - 论数字服务税相比于“显著数字存在”提案的优势

AU - Cui, Wei

N1 - [Chinese translation of “The Superiority of the Digital Services Tax over Significant Digital Presence Proposals” (2019) 72:4 Nat'l Tax J 839-856]

PY - 2021/1/1

Y1 - 2021/1/1

M3 - Article

VL - 21

SP - 113

EP - 128

JO - 经济研究参考

JF - 经济研究参考

ER -