The Resource Taxing the digitalised economy : targeted or system-wide reform?

Taxing the digitalised economy : targeted or system-wide reform?

Label
Taxing the digitalised economy : targeted or system-wide reform?
Title
Taxing the digitalised economy : targeted or system-wide reform?
Creator
Subject
Language
  • eng
  • eng
Summary
Digitalisation has brought the international corporate tax debate to a critical point, with different reform options being considered. In previous work the authors argued that digitalisation exacerbated problems that have long troubled the existing system thus necessitating system-wide reform. This position is broadly aligned with that of one of the two groups of countries favouring reform. This article complements this work by focusing on the "long-term" targeted reform proposals favoured by another group of countries. These proposals are criticised on conceptual and practical grounds
Citation source
In: British tax review. - London. - (2018), no. 4 ; p. 387-406
http://library.link/vocab/creatorName
  • Devereux, M.P
  • Vella, J
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • digital economy
  • corporate income tax
  • tax reform
  • BEPS
  • allocation of profits
  • ring-fencing
Label
Taxing the digitalised economy : targeted or system-wide reform?
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2018/A-D/BTR/4_387-406.pdf
Publication
Note
20181116

Library Locations

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