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The Digital Services Tax and Fundamental Freedoms: Appraisal Under the Doctrine of Measures Having Equivalent Effect to Quantitative Restrictions

Intertax, 2019
This article focuses on the evaluation of the European proposal for a common system of a digital services tax (DST) on revenues resulting from the provision of certain digital activities, specifically in light of its compatibility with the guaranteed free movement of goods and services.
openaire   +2 more sources

10. Free movement of goods (II): quantitative restrictions and measures having equivalent effect

2016
Margot Horspool   +4 more
openaire   +1 more source

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