Отчет о ежегодной конференции Международного бюро финансовой документации (IBFD) (г. Амстердам, 29–30 апреля 2019 г.)

摘要

The article presents the report of the annual conference of the International Bureau of financial documentation (IBFD) on "Taxation in the digital economy era", held on April 29‐30, 2019 in Amsterdam, the Netherlands. The most relevant topics at the 2019 conference were: distribution of tax rights between States in relation to digital business models; problems of establishing a tax competence to the tax jurisdiction; problems of taxation of digital transnational companies.