M. Nieminen’s scientific contributions

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Publications (1)

The Scope of the Commission’s Digital Tax Proposals
  • Article

September 2018

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1 Read

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1 Citation

Bulletin for International Taxation

M. Nieminen

In this article, the author examines the European Commission’s proposals regarding the Digital Services Tax Directive and the Significant Digital Presence Directive, with special emphasis on the scope of the two Directives and their implications for the European Union as a whole, the Member States and non-EU countries.