The Resource Differences related to user participation and network effect in value creation process of single- and multi-player videogames as a basis for practical profit allocation to user jurisdiction under the user participation proposal

Differences related to user participation and network effect in value creation process of single- and multi-player videogames as a basis for practical profit allocation to user jurisdiction under the user participation proposal

Label
Differences related to user participation and network effect in value creation process of single- and multi-player videogames as a basis for practical profit allocation to user jurisdiction under the user participation proposal
Title
Differences related to user participation and network effect in value creation process of single- and multi-player videogames as a basis for practical profit allocation to user jurisdiction under the user participation proposal
Creator
Subject
Language
eng
Summary
This work analyses differences between single- and multi-player videogames' value creation process related to user participation and network effect. For multi-player videogames, where a users shares the game environment with other players, user participation and network effect is essential as it is a core part of the business and monetization systems. Existing international tax residence-source framework allocates taxing rights between jurisdictions based on the principle of 'taxing where the value is created' by the taxpayer. This thesis is an attempt to practically apply one of the OECD new profit allocation proposals to the videogames industry and to search for a factor which could be used as a sufficient basis for the profit allocation of the user-created value
http://library.link/vocab/creatorName
Vvedenskaya, A
Geographic coverage
  • Asia
  • North America
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • value creation
  • user participation
  • residence principle of taxation
  • source principle of taxation
  • allocation of profits
  • BEPS Project (OECD)
  • digital economy
  • DST
Label
Differences related to user participation and network effect in value creation process of single- and multi-player videogames as a basis for practical profit allocation to user jurisdiction under the user participation proposal
Instantiates
Publication
Extent
63 p.
Label
Differences related to user participation and network effect in value creation process of single- and multi-player videogames as a basis for practical profit allocation to user jurisdiction under the user participation proposal
Publication
Extent
63 p.

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