OECD BEPS: Reconciling global trade, taxation principles and the digital economy

Lee-Makiyama, H., & Verschelde, B. (2017). OECD BEPS: Reconciling global trade, taxation principles and the digital economy. In The Challenge of the Digital Economy: Markets, Taxation and Appropriate Economic Models (pp. 55–68). Springer International Publishing. https://doi.org/10.1007/978-3-319-43690-6_4