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The Resource Taxing the digital economy : the EU proposals and other insights

Taxing the digital economy : the EU proposals and other insights

Label
Taxing the digital economy : the EU proposals and other insights
Title
Taxing the digital economy : the EU proposals and other insights
Contributor
Subject
Language
  • eng
  • eng
Summary
As the OECD puts it, the digital economy is increasingly becoming the economy itself. Since this new economy comes with challenges for tax policymakers, the OECD published the consultation document "Addressing the tax challenges of the digitalisation of the economy", which outlines different policy options to address these challenges. In June 2018, the Amsterdam Centre for Tax Law and IBFD hosted a two-day conference, where speakers from all over the world shared their views on these various options for taxing the digital economy. This book contains the papers written in connection with this conference. It summarizes the insights from the conference and discusses recent policy developments on the taxation of the digital economy. Different aspects of the taxation of the digital economy, from value creation to significant digital presence to the digital services tax, are addressed by renowned academics and distinguished scholars. In offering insight into all the different aspects of the taxation of the digital economy, this book aims to provide an overview of the (consequences of) various tax policy options to address the digital economy. In particular, it is hoped that it contributes to the discussion on resolving the tax challenges arising from the digitalization of the economy
Geographic coverage
  • European Union
  • Europe
  • International
  • Asia
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Pistone, P
  • Weber, D. (Dennis)
http://library.link/vocab/subjectName
  • WTO
  • digital economy
  • value creation
  • arm's length principle
  • benefit principle
  • significant digital presence
  • nexus
  • allocation of taxing rights
  • digital PE
  • BEPS Project (OECD)
  • EU law
  • DST
  • equalization tax
  • one-stop shop (VAT)
  • VAT
  • blockchain
  • transfer pricing
  • documentation requirements
Label
Taxing the digital economy : the EU proposals and other insights
Instantiates
Publication
Contents
  • Chapter 1: OECD consultations on the digital economy : "tax base reallocation" and "I'll tax if you don't"?
  • Wilde, M.F. de
  • Wisman, C.
  • ; p. 3-26
  • Chapter 2: Transfer pricing for data businesses : how to apply the arm's length principle to the digital economy
  • Ludwig, C.A.
  • Olbert, M.
  • Spengel, C.
  • ; p. 27-47
  • Chapter 3: User contribution to value creation : the benefit principle in the spotlight
  • Koukoulioti, V.
  • ; p. 49-69
  • Chapter 4: Taxation of the digital economy : a new dawn for multilateralism and mutual recognition
  • Calabrese, M.A.
  • ; p. 71-88
  • Chapter 5: New nexus for the digital economy : an analysis of digital, revenue-based and user-based factors
  • Gadžo, S.
  • ; p. 91-117
  • Chapter 6: Solving the allocation of taxing rights debate for the digitalized economy : shortcomings of the digital PE proposal and reconsideration of the base-eroding payments proposal
  • Chand, V.
  • Báez Moreno, A.
  • ; p. 119-157
  • Chapter 7: Unilateralism in taxing the digitalized economy : comparing the EU digital services tax proposal and the Indian equalization levy
  • Govind, S.P.
  • ; p. 161-175
  • Chapter 8: Comments on the digital services tax : a panacea or placebo for the taxation of the digital economy?
  • Simmonds, L.
  • ; p. 177-210
  • Chapter 9: Some critical remarks about the DST proposal
  • Valente, P.
  • ; p. 211-223
  • Chapter 10: Digital services tax : a critical analysis and comparison with the VAT system
  • Lamensch, M.
  • ; p. 225-245
  • Chapter 11: The compatibility of the EU digital services tax with EU and WTO law : Requiem Aeternam Donate Nascenti Tributo
  • Nogueira, J.F. Pinto
  • ; p. 247-286
  • Chapter 12: Taxing the digital economy : the Italian digital services tax
  • Ludovici, P.
  • ; p. 289-296
  • Chapter 13: The one-stop shop for VAT and digital services tax
  • Herbain, C.A.
  • Pierrée, S.
  • ; p. 297-306
  • Chapter 14: The blockchain revolution for transfer pricing documentation : if not in 2020, then when?
  • Neto, L.F.
  • ; p. 307-334
Extent
xvi, 339 p.
Isbn
9789087225582
Isbn Type
(print)
Issn
1574-9789
Note
20190815
Label
Taxing the digital economy : the EU proposals and other insights
Publication
Contents
  • Chapter 1: OECD consultations on the digital economy : "tax base reallocation" and "I'll tax if you don't"?
  • Wilde, M.F. de
  • Wisman, C.
  • ; p. 3-26
  • Chapter 2: Transfer pricing for data businesses : how to apply the arm's length principle to the digital economy
  • Ludwig, C.A.
  • Olbert, M.
  • Spengel, C.
  • ; p. 27-47
  • Chapter 3: User contribution to value creation : the benefit principle in the spotlight
  • Koukoulioti, V.
  • ; p. 49-69
  • Chapter 4: Taxation of the digital economy : a new dawn for multilateralism and mutual recognition
  • Calabrese, M.A.
  • ; p. 71-88
  • Chapter 5: New nexus for the digital economy : an analysis of digital, revenue-based and user-based factors
  • Gadžo, S.
  • ; p. 91-117
  • Chapter 6: Solving the allocation of taxing rights debate for the digitalized economy : shortcomings of the digital PE proposal and reconsideration of the base-eroding payments proposal
  • Chand, V.
  • Báez Moreno, A.
  • ; p. 119-157
  • Chapter 7: Unilateralism in taxing the digitalized economy : comparing the EU digital services tax proposal and the Indian equalization levy
  • Govind, S.P.
  • ; p. 161-175
  • Chapter 8: Comments on the digital services tax : a panacea or placebo for the taxation of the digital economy?
  • Simmonds, L.
  • ; p. 177-210
  • Chapter 9: Some critical remarks about the DST proposal
  • Valente, P.
  • ; p. 211-223
  • Chapter 10: Digital services tax : a critical analysis and comparison with the VAT system
  • Lamensch, M.
  • ; p. 225-245
  • Chapter 11: The compatibility of the EU digital services tax with EU and WTO law : Requiem Aeternam Donate Nascenti Tributo
  • Nogueira, J.F. Pinto
  • ; p. 247-286
  • Chapter 12: Taxing the digital economy : the Italian digital services tax
  • Ludovici, P.
  • ; p. 289-296
  • Chapter 13: The one-stop shop for VAT and digital services tax
  • Herbain, C.A.
  • Pierrée, S.
  • ; p. 297-306
  • Chapter 14: The blockchain revolution for transfer pricing documentation : if not in 2020, then when?
  • Neto, L.F.
  • ; p. 307-334
Extent
xvi, 339 p.
Isbn
9789087225582
Isbn Type
(print)
Issn
1574-9789
Note
20190815

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