The Resource Geotaxation and the digital : Janus in the mirror

Geotaxation and the digital : Janus in the mirror

Label
Geotaxation and the digital : Janus in the mirror
Title
Geotaxation and the digital : Janus in the mirror
Creator
Subject
Language
eng
Summary
This article explores the changes that cyberspace and modern geotaxation imply for the state, as historically the main actor in the international tax scenario and the respective potential development of such scenario. Section 2 includes an analysis of the traditional role of modern states and its evolution due to the influence of geotaxation factors, such as state cooperation and tax havens. Section 3 examines the challenges set forth by the development of cyberspace to the historical role of the state and questions arising from an international tax perspective. Section 4 considers the future, outlining a direction towards an optimal international tax framework in the current context. Finally, the author concludes that the role of the state must be reinvented to respond to the cyber-reality: compromises are required and flexibility to adapt to continuous transition
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 47 (2019), no. 4 ; p. 382-390
http://library.link/vocab/creatorName
Valente, P
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • international tax law
  • digital economy
  • international taxation principles
  • fiscal sovereignty
  • tax competition
  • globalization
Label
Geotaxation and the digital : Janus in the mirror
Instantiates
Publication
Label
Geotaxation and the digital : Janus in the mirror
Publication

Library Locations

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      52.37366609999999 4.9336932
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