TY - JOUR
T1 - The superiority of the digital services tax over significant digital presence proposals
AU - Cui, Wei
N1 - Publisher Copyright:
© 2019 National Tax Association. All rights reserved.
PY - 2019/12
Y1 - 2019/12
KW - Digital services tax
KW - International taxation
KW - Profit attribution
KW - Significant digital presence
KW - Tax treaties
UR - http://www.scopus.com/inward/record.url?scp=85103510758&partnerID=8YFLogxK
UR - http://www.scopus.com/inward/citedby.url?scp=85103510758&partnerID=8YFLogxK
U2 - 10.17310/ntj.2019.4.09
DO - 10.17310/ntj.2019.4.09
M3 - Article
AN - SCOPUS:85103510758
SN - 0028-0283
VL - 72
SP - 839
EP - 856
JO - National Tax Journal
JF - National Tax Journal
IS - 4
ER -