Tax Theory Applied to the Digital Economy Book [PDF] Download

• Publisher : Unknown Publisher
• File Size : 39,9 Mb
• Release Date : 09 June 2024

This book analyzes the tax disruptive aspects of new digital business models to determine the need for new tax measures to address the tax challenges of the digitalization of the

• Publisher : World Bank Publications
• File Size : 37,9 Mb
• Release Date : 10 March 2021

Digital technology allows businesses to operate in a country without a physical presence, which poses challenges for traditional taxation. The digital debate focuses on direct taxation and the creation of

• Publisher : Kluwer Law International B.V.
• File Size : 53,9 Mb
• Release Date : 01 May 2019

The increasingly digitalized global economy is undermining the usefulness of many traditional tax concepts. In addition to issues of double taxation and double non-taxation, important questions arise concerning the allocation

• Publisher : Linde Verlag GmbH
• File Size : 46,7 Mb
• Release Date : 04 October 2017

Time to discuss anti-BEPS measures around digitalization In the course of the BEPS Report on Action 1, it was concluded that there was no instantaneous need for specific rules to address

• Publisher : Unknown Publisher
• File Size : 24,7 Mb
• Release Date : 09 June 2024

• Publisher : Springer
• File Size : 28,8 Mb
• Release Date : 08 February 2017

This volume presents contributions that analyse the extraordinary impact of digital technology on business, services, and the production of value in many sectors of the economy. At the heart of

• Publisher : Cambridge University Press
• File Size : 35,9 Mb
• Release Date : 13 May 2021

Highly digitalised businesses threaten the viability of the international corporate tax system. Can a new system overcome these challenges?

• Publisher : Kluwer Law International B.V.
• File Size : 43,5 Mb
• Release Date : 07 November 2019

Digital commerce – the use of computer networks to facilitate transactions involving the production, distribution, sale, and delivery of goods and services – has grown from merely streamlining relations between consumer and

• Publisher : Routledge
• File Size : 44,9 Mb
• Release Date : 27 September 2020

This book discusses which is the most appropriate tax dimension to best manage the new horizons of the global and digital economy. In this perspective, the efficiency of the main

• Publisher : International Monetary Fund
• File Size : 43,7 Mb
• Release Date : 29 May 2020

The ever-increasing digitalization of businesses has accelerated the need to address the many shortcomings and unresolved issues within the international corporate income tax system. In particular, the customer or “user”—