The New Taxing Right and Its Scope Limitations : A Theoretical Reflection
| dc.contributor.author | Cai, Qiang | |
| dc.contributor.author | Wu, Fang | |
| dc.contributor.author | Li, Xiaorong (Sharron) | |
| dc.contributor.institution | University of Aberdeen.Law | en |
| dc.date.accessioned | 2021-08-27T23:09:37Z | |
| dc.date.available | 2021-08-27T23:09:37Z | |
| dc.date.issued | 2021-02-21 | |
| dc.description.status | Peer reviewed | en |
| dc.format.extent | 13 | |
| dc.format.extent | 511378 | |
| dc.identifier | 185994749 | |
| dc.identifier | cc0261ee-4be4-48df-b27d-daa977f58b45 | |
| dc.identifier | 85102110348 | |
| dc.identifier.citation | Cai, Q, Wu, F & Li, X 2021, 'The New Taxing Right and Its Scope Limitations : A Theoretical Reflection', intertax, vol. 49, no. 3, pp. 210-222. < https://kluwerlawonline.com/journalarticle/Intertax/49.3/TAXI2021020 > | en |
| dc.identifier.iss | 3 | en |
| dc.identifier.other | ORCID: /0000-0001-6332-0771/work/93483326 | |
| dc.identifier.uri | https://hdl.handle.net/2164/17012 | |
| dc.identifier.url | https://kluwerlawonline.com/journalarticle/Intertax/49.3/TAXI2021020 | en |
| dc.identifier.vol | 49 | en |
| dc.language.iso | eng | |
| dc.relation.ispartof | intertax | en |
| dc.subject | unified approach | en |
| dc.subject | benefit principle | en |
| dc.subject | user participation | en |
| dc.subject | significant economic presence | en |
| dc.subject | consumer engagement | en |
| dc.subject | digitalization of the economy | en |
| dc.subject | K Law | en |
| dc.subject.lcc | K | en |
| dc.title | The New Taxing Right and Its Scope Limitations : A Theoretical Reflection | en |
| dc.type | Journal article | en |
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