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Periodical

Equalization Taxes and the EU's 'Digital Services Tax'.

Authors : Kofler, Georg¹ ; Sinnig, Julia²

Subjects: *TAXATION; *INFORMATION & communication technologies

Source: Intertax, International Tax Review. Feb2019, Vol. 47 Issue 2, p176-200. 25p.

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Periodical

Qualification of the Digital Services Tax Under Tax Treaties.

Authors : Hohenwarter, Daniela¹ ; Kofler, Georg² ; Mayr, Gunter³

Subjects: *DOUBLE tax agreements; *TAXATION

Source: Intertax, International Tax Review. Feb2019, Vol. 47 Issue 2, p140-147. 8p.

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Periodical

Some Reflections on the ‘Saving Clause’.

Authors : Kofler, Georg¹

Subjects: *DOUBLE tax agreementsORGANISATION for Economic Co-operation & Development

Source: Intertax, International Tax Review. Aug/Sep2016, Vol. 44 Issue 8/9, p574-589. 16p.

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