Essays about: "George Daniel Costache"

Found 1 essay containing the words George Daniel Costache.

  1. 1. Rethinking traditional source concepts in a digital economy

    University essay from Uppsala universitet/Juridiska institutionen

    Author : George Daniel Costache; [2019]
    Keywords : International; tax law; OECD; digital economy; BEPS; Action 1; EU law; digital PE; DST; tax law; source taxation;

    Abstract : The purpose of this thesis is to provide meaningful understanding of the current state of business activities, which generates the need for implementing new taxing measures, analyse the challenges arising from this need, as well as their cause. Furthermore, the aforementioned challenges will be explained in the context of existing traditional taxing systems and proposed measures will be analysed. READ MORE