Why EU revenue matters: A case for an EU digital levy
This Article draws upon and connects three different developments: the ‘internationalisation’ of tax law and EU tax law, specifically; the increasing digitalisation of the economy, and the European Union’s need for more revenue to deal with the financial consequences of the COVID-19 pandemic and oth...
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| Format: | Article |
| Language: | English |
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Cambridge University Press
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| Series: | European Law Open |
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| Online Access: | https://www.cambridge.org/core/product/identifier/S2752613524000407/type/journal_article |
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