Taxing the Digital Economy - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Taxing the Digital Economy write by Craig Elliffe. This book was released on 2021-05-13. Taxing the Digital Economy available in PDF, EPUB and Kindle. The question of how to tax multinational companies that operate highly digitalised business models is one of the most contested areas of international taxation. The tax paid in the jurisdictions in which these companies operate has not kept pace with their immense growth and the OECD has proposed a new international tax compromise that will allocate taxing rights to market jurisdictions and remove the need to have a physical presence in the taxing jurisdictions in order to sustain taxability. In this work, Craig Elliffe explains the problems with the existing international tax system and its inability to respond to challenges posed by digitalised companies. In addition to looking at how the new international tax rules will work, Elliffe assesses their likely effectiveness and highlights features that are likely to endure in the next waves of international tax reform.
Tax Theory Applied to the Digital Economy
Tax Theory Applied to the Digital Economy - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Tax Theory Applied to the Digital Economy write by Cristian Óliver Lucas-Mas. This book was released on 2021. Tax Theory Applied to the Digital Economy available in PDF, EPUB and Kindle. 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 economy, and presents a proposal for the adoption of a Digital Data Tax (DDT) and a Global Internet Tax Agency (GITA).
The Challenge of the Digital Economy
The Challenge of the Digital Economy - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook The Challenge of the Digital Economy write by Francesco Boccia. This book was released on 2017-02-08. The Challenge of the Digital Economy available in PDF, EPUB and Kindle. 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 this book is the fact that the entire digital economy is now worth almost 6% of global GDP, and it continues to grow at an unprecedented rate. The volume covers the general debate on taxation and the digital economy with the chapters by Russo, Makiyama and Boccia, before completing the analysis with discussion of three national case studies covering the U.S. (Pagano), U.K. (Leonardi) and Italy (Boccia and Leonardi). Contributors are leading experts in the fields of taxation and the digital economy and contextualise the key issues surrounding the digitalisation of the economy from an international perspective.
OECD/G20 Base Erosion and Profit Shifting Project Addressing the Tax Challenges of the Digital Economy
OECD/G20 Base Erosion and Profit Shifting Project Addressing the Tax Challenges of the Digital Economy - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook OECD/G20 Base Erosion and Profit Shifting Project Addressing the Tax Challenges of the Digital Economy write by OECD. This book was released on 2014-09-16. OECD/G20 Base Erosion and Profit Shifting Project Addressing the Tax Challenges of the Digital Economy available in PDF, EPUB and Kindle. This book presents an analysis of the challenges the spread of the digital economy poses for international taxation.
Deconstruct to reconstruct
Deconstruct to reconstruct - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Deconstruct to reconstruct write by Ariel Andrés Sánchez Rojas. This book was released on 2020-01-01. Deconstruct to reconstruct available in PDF, EPUB and Kindle. Deconstruct to reconstruct seeks to use a modern benefit principle theory that will allow tax authorities to tax companies in the digital economy, assuring they pay taxes in the countries in which they operate. The emergence of a new business models such as app stores, online advertising, cloud computing, participative network platforms, high-speed trading, and online payment services has reshaped the global economy and made it difficult for tax authorities to determine what and where to tax. Technologies in the new digital economy make it possible for companies to operate in countries without being physically present. While companies such as Netflix, Google, and AirBnB provide services and earn profits in different countries, tax loopholes and intricate tax planning enable them to pay little-to-no taxes in many of these countries. For example, Netflix earned more than US$100 billion in Colombia in 2016, but it did not pay any direct or indirect taxes in the country. The absence of a specific tax or legal rule that targets digital companies has prevented Colombian tax authorities from taxing Netflix or any other company of the sort. Many tax authorities around the world have similar experiences.
