The Resource A potential legal rationale for taxing rights of market jurisdictions

A potential legal rationale for taxing rights of market jurisdictions

Label
A potential legal rationale for taxing rights of market jurisdictions
Title
A potential legal rationale for taxing rights of market jurisdictions
Creator
Subject
Language
  • eng
  • eng
Summary
Although there seems to be consensus in the current debate of addressing tax challenges arising from economic digitalization that more taxing rights need to be allocated to market jurisdictions, the legal rationale supporting it is far from clear. This article argues that the reallocation of taxing rights itself is the issue at stake manifested by, instead of brought by, economic digitalization, which is why a principle to ensure the fair allocation of taxing rights is in urgent need. Among various candidates, a revised benefit principle is the best to deal with this issue and could provide a potential answer to the legal rationale for the taxing rights of market jurisdictions. Pursuant to the revised benefit principle, market taxation could be justified by deeming users as a conduit through which market jurisdictions provide public goods
Citation source
In: World tax journal. - Amsterdam. - Vol. 13 (2021), no. 1 ; 23 p
http://library.link/vocab/creatorName
Li, X. (S.)
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • allocation of taxing rights
  • digital economy
  • benefit principle
  • ability to pay
  • value creation
  • user participation
Label
A potential legal rationale for taxing rights of market jurisdictions
Instantiates
Publication
Note
20210311
Other control number
wtj_2021_01_int_1.html
Label
A potential legal rationale for taxing rights of market jurisdictions
Publication
Note
20210311
Other control number
wtj_2021_01_int_1.html

Library Locations

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      52.3736660 4.9336932
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