TY  - JOUR
AU  - Escribano López, Eva Alicia
PY  - 2021
DO  - 10.54648/taxi2021051
SN  - 0165-2826
UR  - https://hdl.handle.net/20.500.14352/121008
T2  - Intertax
AB  - The Spanish digital services tax came into force on January 16, 2021, after a turbulent process, with the ambition of serving as a provisional measure pending the promising multilateral solution. This article aims to critically analyze the fundamental...
LA  - eng
M2  - 517
PB  - Wolters Kluwer
TI  - Day 1 of the Spanish Digital Services Tax: and now what? A wave of tax policy, legal interpretation and compliance challenges
TY  - journal article
VL  - 49
ER  -