The Resource Assessing the tax challenges of the digital economy : an eye-opening case study

Assessing the tax challenges of the digital economy : an eye-opening case study

Label
Assessing the tax challenges of the digital economy : an eye-opening case study
Title
Assessing the tax challenges of the digital economy : an eye-opening case study
Creator
Subject
Language
eng
Summary
This article demonstrates how under the current state of world affairs, a digital service provider could render its services to different jurisdictions without actually meeting any of the OECD's current substantial presence tests that would legitimize the imposition of a tax in the country of source. It proposes a case study to illustrate how, by mere application of the current non-abusive rules contained in the OECD Model Tax Convention, a digital service provider could render a multitude of services to different countries without actually paying any taxes in the country where the revenue arises
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 42 (2014),
http://library.link/vocab/creatorName
  • Falcão, T
  • Michel, B
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • digital economy
  • e-commerce
  • electronic services
  • substantial presence test
  • income classification
  • VAT
  • transfer pricing
  • BEPS
Label
Assessing the tax challenges of the digital economy : an eye-opening case study
Instantiates
Publication
Label
Assessing the tax challenges of the digital economy : an eye-opening case study
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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