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Bulletin for International Taxation
Article . 2019 . Peer-reviewed
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Article . 2019
Data sources: MPG.PuRe
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Swimming against the Current? Taxation of the Digitalized Economy in Latin America

descriptionPublicationkeyboard_double_arrow_right Article 10 Sep 2019 English Publisher:IBFDJournal:Bulletin for International Taxation, volume 73 (eissn: 2352-9202, Copyright policy )
Authors: Riccardi Sacchi, A.; González, A.; Calderón Manrique, D.; Guevara Leandro, F.; Sepúlveda, F.; Rodríguez Arguijo, G.; Teijeiro, G.; +3 Authors

doi: 10.59403/3vrfw23

handle: 21.11116/0000-0005-8937-3

Swimming against the Current? Taxation of the Digitalized Economy in Latin America

Abstract

In this article, the authors examine the various measures that eight Latin American countries have (and have not) implemented to tax profits derived from the digitalized economy in the region.

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    popularity
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    influence
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    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
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Powered by OpenAIRE graph
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selected citations
These citations are derived from selected sources.
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!
3
Average
Average
Average
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