TOPICAL ISSUES OF TAXATION OF THE DIGITAL ECONOMY
Journal Title: Актуальні проблеми вітчизняної юриспруденції - Year 2018, Vol 1, Issue 1
Abstract
This article covers an issue of taxation of digital economy. The author justifies the state`s right to tax services provided by nonresidents to Ukrainian consumers via the internet. The article also provide some practical advice that can be used to implement an effective mechanism for taxing such services in Ukraine.
Authors and Affiliations
Д. А. Гетманцев
Keywords
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