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Universidade do Minho: RepositoriUM
Part of book or chapter of book . 2023
License: CC BY
Full-Text: https://repositorium.uminho.pt/bitstreams/a67edc91-fe3e-488f-962e-7dc5b7778f0f/download
Data sources: Universidade do Minho: RepositoriUM
https://doi.org/10.21814/uminh...
Part of book or chapter of book . 2023 . Peer-reviewed
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Economia colaborativa e tributação do rendimento das plataformas digitais

descriptionPublicationkeyboard_double_arrow_right Part of book or chapter of book 07 Feb 2023 Portugal Publisher:UMinho Editora/JusGov
Authors: Ribeiro, João Sérgio;

doi: 10.21814/uminho.ed.100.28

handle: 1822/86116

Economia colaborativa e tributação do rendimento das plataformas digitais

Abstract

Neste artigo são identificados os problemas que existem a nível de tributação dos detentores das plataformas digitais ou colaborativas e explanadas as soluções avançadas para os superar, tanto no domínio da União Europeia como da OCDE.

Country
Portugal
Related Organizations
Keywords

Economia colaborativa, União Europeia, OCDE, Tributação do digital, European Union, Collaborative economy, Digital taxation

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selected citations
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This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
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