PE and direct taxation of electronic commerce on digital economy: an unilateral love letter called BEPS

Research output: Chapter in Book/Report/Conference proceedingChapter

Original languageEnglish
Title of host publicationNueva fiscalidad
Subtitle of host publicationestudios en homenaje a Jacques Malherbe
EditorsCatalina Hoyos Jiménez, César García Novoa, Julio A. Fernández Cartagena
Place of PublicationBogotá
PublisherInstituto Colombiano de Derecho Tributario
ISBN (Print)9789585959965
Publication statusPublished - 2017

Cite this