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).
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.
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.
Taxation History, Theory, Law and Administration
Taxation History, Theory, Law and Administration - 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 Taxation History, Theory, Law and Administration write by Parthasarathi Shome. This book was released on 2021-04-09. Taxation History, Theory, Law and Administration available in PDF, EPUB and Kindle. Tax practitioners are unfamiliar with tax theory. Tax economists remain unfamiliar with tax law and tax administration. Most textbooks relate mainly to the US, UK or European experiences. Students in emerging economies remain unfamiliar with their own taxation history. This textbook fills those gaps. It covers the concept of taxes in regards to their rationale, principles, design, and common errors. It addresses distortions in consumer choices and production decisions caused by tax and redressals. The main principles of taxation—efficiency, equity, stabilization, revenue productivity, administrative feasibility, international neutrality—are presented and discussed. The efficiency principle requires the minimisation of distortions in the market caused by tax. Equity in taxation is another principle that is maintained through progressivity in the tax structure. Similarly, other principles have their own ramifications that are also addressed. A country’s constitutional specification of tax assignment to different levels of government—central, state, municipal—are elaborated. The UK is more centralised than the US and India. India has amended its constitution to introduce a goods and services tax (GST) covering both central and state governments. Drafting of tax law is crucial for clarity and this aspect is addressed. Furthermore, the author illustrates different types of taxes such as individual income tax, corporate income tax, wealth tax, retail sales/value added/goods and services tax, selective excises, property tax, minimum taxes such as the minimum alternate tax (MAT), cash-flow tax, financial transactions tax, fringe benefits tax, customs duties and export taxes, environment tax and global carbon tax, and user charges. An emerging concern regarding the inadequacy of international taxation of multinational corporations is covered in some detail. Structural aspects of tax administration are given particular attention.
