digital economy

Resource Information

The concept digital economy represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.

'Aanmerkelijke digitale aanwezigheid': op weg naar een virtuele vaste inrichting?
(Mis)guided by the value creation principle - can new concepts solve old problems?
(Un-)Sinn der digitalen Betriebsstätte : Richtlinienpaket der EU zur Besteuerung der Digital Economy = (Non)sense of the digital permanent establishment : package of EU Directives on taxation of the digital economy
2018 : the busiest tax year yet
2019 Australian "election" budget - significant international tax measures
2019: the eye of the storm
4a Revolución Industrial : la fiscalidad de la sociedad digital y tecnológica en España y Latinoamérica
A SURE way of taxing the digital economy
A US subnational perspective on the "logic" of taxing income on a "market" basis
A VATcoin solution to MTIC fraud : past efforts, present technology, and the EU's 2017 proposal
A critical evaluation of the OECD's BEPS project
A critical examination of the proposed UK digital services tax
A digital services tax for New Zealand - time to jump on the bandwagon?
A historical analysis of the BEPS Action Plan : old acquaintances, new friends and the need for a new approach
A long-term solution for taxing digitalized business models : should the permanent establishment definition be modified to resolve the issue or should the focus be on a shared taxing rights mechanism?
A new legal framework towards a definitive EU VAT system : online hosting platforms and e-books reveal unsolved problems on the horizon
A new role
A note on some radical alternatives to the existing international corporate tax and their implications for the digital(ized) economy
A review of comments on the tax challenges of the digital economy
A review of comments on the tax challenges of the digital economy
A road map for reaching global consensus on how to tax the digitalized economy
A tale of two technologies : transfer pricing of intangibles in the digital economy
A unified approach to international tax consensus
Abuse and economic substance in a digital BEPS world
Achieving certainty in an uncertain profit allocation environment
Action 1: addressing the tax challenges of the digital economy
Adapting current international taxation to new business models : two proposals for the European Union
Adapting the concept of permanent establishment to the context of digital commerce : from fixity to significant digital economic presence
Addressing the tax challenges of the digital economy
Addressing the tax challenges of the digital economy, Action 1 - 2015 final report
Addressing the tax challenges of the digitalization of the economy : a possible answer in the proper application of the transfer pricing rules?
Addressing the tax challenges of the economy - a possible answer in the proper application of the transfer pricing rules?
Ahead in the cloud
Aktionsprogramm der EU für die Mehrwertsteuer
Allocation of taxing rights in the digitalized economy : assessment of potential policy solutions and recommendation for a simplified residual profit split method
Allocation of the taxing right to payments for cloud computing-as-a-service
Amazon and eBay profiting from VAT evaders
An alternate solution for France's digital services tax
An analysis of "Google taxes" in the context of Action 7 of the OECD/G20 base erosion and profit shifting initiative
An opportunistic, and yet appropriate, revision of the source threshold for the twenty-first century tax treaty
Anti-BEPS measures in forum countries
Applying modern disruptive technologies to improve the effectiveness of tax treaty dispute resolution : part 1
Are cryptocurrencies 'super' tax havens?
Are you ready for the tax technology?
Argentina's journey to a digital VAT
Argentina's journey to a digital VAT
Artificial intelligence in transfer pricing
Asian voices : BEPS and beyond
Assessing Amazon
Assessing the tax challenges of the digital economy : an eye-opening case study
Australia : the cloud, e-commerce and taxable presence
Australia may proceed unilaterally to tax the digital economy
Australia modernizes GST to meet new digital and delivery economies
Australia provides relief for GST treatment of digital currencies
Austria's platform VAT law advances digital tax conversation
BEPS : where are we now?
BEPS Action 1 : digital economy - EU law implications
BEPS Action 1 and the digital economy : an unsolvable issue?
BEPS and global digital taxation
BEPS and interaction between Belgian direct and indirect tax
BEPS and the digital economy
BEPS and the digital economy : why is it so taxing to tax?
BEPS guidance on permanent establishments and transfer pricing : breaking down the walls
BEPS is broader than tax : practical business implications of BEPS
BEPS proposals to regulate digital business : some critical comments
BEPS, the digital(ized) economy and the taxation of services and royalties
BEPS-Handbuch : Maßnahmen gegen Gewinnverlagerung und Gewinnverkürzung internationaler Konzerne
BEPS: the indirect tax impact
Bandwidth capacity : taxability and controversy
Base Erosion and Profit Shifting: Update zu den OECD-Berichten zur digitalisierten Wirtschaft (Nr. 1), hybriden Gestaltungen (Nr. 2) und Missbrauch des Abkommensrechts (Nr. 6),
Base erosion and profit shifting - an Indian perspective
Base erosion and profit shifting and value added tax in the digital economy
Begründet das Homeoffice eine Betriebsstätte i. S. des Paragr. 12 AO? Offene Fragen zum Anknüpfungspunkt für eine Besteuerung
Beschränkte Steuerpflicht ausländischer Softwareanbieter : BMF, Schreiben v. 27.10.2017 - IV C 5 - S 2300/12/10003:004
Besteuerung der "Digital Economy" - neue Vorstöße der EU und der OECD/G20-Staaten zur steuerlichen Erfassung digitalisierter Geschäftstätigkeiten
Besteuerung internationaler Unternehmen : Festschrift für Dieter Endres zum 60. Geburtstag
Betriebsstätten von Unternehmen der Digital Economy - eine kritische Analyse der zu erfüllenden Tatbestandsmerkmale für eine Betriebsstätte in der Digital Economy
Bit by bit, bitcoin guidance is coming
Bitcoin - tax planning in the uncertain world of virtual currency
Bitcoin : juridische en fiscale aspecten in beeld : verslag van de debatmiddag over bitcoins van het Zuidas Instituut voor Financieel recht en Ondernemingsrecht, gehouden op 20 november 2014 te Amsterdam
Bitcoin transactions : recent tax developments and regulatory responses
Bitcoin und Steuerfragen : MWSt-Fragen offen, direktsteuerliche Fragen unkritisch
Bitcoins : betalen met zelfgemaakt geld?
Bitcoins : civiele en fiscale aspecten in beeld
Blickpunkt International und Blickpunkt BEPS
Blickpunkt International und Blickpunkt BEPS
Blockchain : the digital tax function's leading-edge technology?
Blockchain : uitdagingen en kansen voor de btw?
Blockchain : wereldwijd ondernemen zonder vaste inrichting?
Blockchain and distributed ledgers - another wave of challenges to tax and transfer pricing from the digital economy
Blockchain in global finance and tax
Blockchain und Steuern : neue Technik, alte Probleme
Blockchain, transfer pricing, customs valuations, and indirect taxes
Blueprints for a new PE nexus to tax business income in the era of the digital economy
Brave New World : automation, unemployment and robot taxes
Brave new (digital) world : what lies ahead for the tax department
Brexit and VAT
Bridging the digital divide - taxation on payments for software, information and digitized goods
Bridging the digital gap : how tax fits into cryptocurrencies and blockchain development
Budget 2018 - alignment of domestic law with BEPS Action Plans
CFE Forum 2015 : tax governance and tax risk management in a post-BEPS world
CFE Tax Advisers Europe : 60th Anniversary - Liber Amicorum
CFE forum 2018 : summary report
CJEU - recent developments in value added tax 2017
CJEU - recent developments in value added tax 2018
Cahiers de droit fiscal international : general reports, EU report, OECD report and reporters' biographies : Seoul 2018
Can the U.K. digital services tax address the digital economy?
Capital income tax reform options in Denmark
Capturing the digital value : the EU steps forward a digital tax
Challenges in domestic & international taxation : emerging Indian experience
Challenges to multilateralism in international taxation : a tale of two measures
China : looking ahead
China : looking ahead
China using artificial intelligence to audit U.S. multinationals
China's first official position on BEPS released by Jiangsu Tax Bureau
China's surprising silence on digital taxation
Combating Tax Avoidance in the EU : harmonization and cooperation in direct taxation
Comment on J. Becker & J. Englisch, 'Taxing where value is created : what's "user involvement" got to do with it?'
Comments on the EU's proposed indirect digital services tax
Commission Expert Group on Taxation of the Digital Economy : report
Comparing tax policy responses for the digitalizing economy : fold or all-in
Comparison of proposals to adjust the permanent establishment concept to the digital economy
Computers and the Law : an introductory handbook
Concierto económico y BEPS
Consideraciones sobre la tributación y la calificación contable de las operaciones con moneda digital (Bitcoins) en las empresas
Consideraciones tributarias generales sobre el Bitcoin = General tax considerations on the Bitcoin
Contemporary issues in accounting : the current developments in accounting beyond the numbers
Continental drift : tax tectonics
Controversial issues in international tax law : BEPS, tax treaties and unilateral tax measures
Copyright law and taxation of software
Cost-plus transfer pricing for marketing support services between BEPS 1.0 and BEPS 2.0
Countdown to 2015 : top 10 EU VAT changes for suppliers of digital services
Countries and companies join OECD BEPS train
Cross-border consumption taxation of digital supplies : a comparative study of double taxation and unintentional non-taxation of B2C-commerce
Cryptic currency?
Cryptoassets : legal, regulatory, and monetary perspectives
DSM to be enhanced during destination principle expansion
Data first, tax next : how Fiji's technology can improve New Zealand's 'Netflix Tax' (Part 3) (electronic marketplaces)
Data first, tax next : how Fiji's technology can improve New Zealand's 'Netflix Tax' (Part 4) (domestic agents)
Data first, tax next : how Fiji's technology can improve New Zealand's 'Netflix tax' (Part 1)
Data first, tax next : how Fiji's technology can improve New Zealand's 'Netflix tax' (Part 2)
De smartrobot in de wereld van het fiscale recht : bedrijfsmiddel of belastingbetaler?
De toekomst van de Europese btw - the time is now
De toekomst van de btw bij e-commerce : heffing via platforms
Dealing with data in a digital economy
Der OECD-Diskussionsentwurf zu den steuerlichen Herausforderungen der "Digital Economy" vom 24. 3. 2014
Designing tax policy for the digital biosphere : how the internet is changing tax laws
Developing a regulatory framework for the taxation of virtual currencies
Developments on the digital economy front : progress or regression?
Die 5. EU-Geldwäscherichtlinie : schärfere Aufsicht über virtuelle Währungen und elektronisches Geld
Die Aufteilung der Ertragsteuerbefugnis nach den DBA im Licht der Markteinkommenserzielung = The allocation of the right to tax income according to tax treaties in the light of market income
Die Besteuerung der digitalen Wirtschaft : Diskussionen auf EU-Ebene gehen in die nächste Runde
Die Besteuerung der digitalen Wirtschaft : Trends und Diskussionen : Überblick über die Arbeiten der OECD und EU mit kritischer Einordnung
Die Umsetzung des BEPS-Aktionsplans in China : die bisherigen Maßnahmen im Überblick
Die Umsetzung von BEPS in Ungarn : praktische Fragen u. a. zum CbC Reporting und zur Zinsschrankenregelung ab 2019
Die Zukunft der internationalen Verrechnungspreise : Vortrag im Zuge der Wolfgang Gassner Gedächtnisvorlesung 2019 an der WU Wien
Die digitale Betriebsstätte : wertschöpfungsgerechte Besteuerung im Zeitalter der Digitalisierung
Die steuerliche Behandlung von Serverbetriebsstätten : Wertungen im Lichte der BEPS-Aktionspunkte 1 und 7
Die steuerlichen Herausforderungen bei der Digitalen Wirtschaft : der OECD-Bericht zu Massnahme 1 des BEPS-Aktionsplans
Die österreichischen DBA nach BEPS : Auswirkungen des MLI und des OECD-MA 2017
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
Digging for data with Doug O'Donnell
Digitaal procederen in het belastingrecht : gevolgen voor de fiscale procespraktijk
Digital Services Tax : new (indirect?) tax on the block
Digital battlefront in the tax wars
Digital business and corporate income taxation : what's value creation got to do with it?
Digital cases illustrate narrow French PE interpretation
Digital disruption in international taxation
Digital economy : new profit allocation and nexus approach
Digital economy and profit allocation : the application of the profit split method to the value created by a "significant digital presence"
Digital permanent establishment and digital equalization taxes
Digital permanent establishment and digital equalization taxes
Digital revolution. Tax revolution?
Digital services taxes and internation equity : a tribute to Peggy Musgrave
Digital tax : a defining issue finds itself at a crossroads
Digital tax : the loose thread unravels
Digital tax : the loose thread unravels
Digital taxation : a view from the United States and France
Digital taxation in Europe : state of play
Digital taxation lessons from Wayfair and the U.S. states' responses
Digital taxation opens the Pandora box : the OECD interim report and the European Commission proposals
Digitale Leistungen ohne Geldzahlung im Internet : unterliegen Gratis-Dienste und Apps der Umsatzsteuer?
Digitale Steuern als Beitrag zu mehr Gerechtigkeit? Pro und Kontra und eine Position = Do digital taxes contribute to more justice? Pros, cons, and a position
Digitalisierung im Konzernsteuerrecht
Digitalisierung im Steuerrecht : 43. Jahrestagung der Deutschen Steuerjuristischen Gesellschaft e.V., Köln, 17. und 18. September 2018
Digitalisierung und Betriebstättenkonzept
Digitalisierung und Internationales Steuerrecht : Ertrags- und Umsatzbesteuerung grenzüberschreitender, internetbasierter Dienstleistungen
Digitalising VAT
Digitalization in a broader tax perspective
Digitalization of the economy : challenges for the fundamental tax principles : report of the 11th Prof. Em. Fr. Vanistendael lectures in international and European tax law
Digitalization of traditional business models : transfer pricing implications of business restructurings
Digitalized economy : evolution? Or do we need a revolution? [part 1]
Digitization and the tax function in multinational enterprises
Direction of travel for VAT collection in a digital era
Direito tributário : princípio da realização no imposto sobre a renda : estudos em homenagem a Ricardo Mariz de Oliveira
Diritto della blockchain, intelligenza artificiale e IoT
Diritto tributario telematico
Disputes on marketing intangibles in India compared with the recent OECD proposal : opportunity for convergence of policy objectives
Do the EU's open internet regulation an proposed digital services tax threaten the digital single market?
Does the tax sector need blockchain?
Duanewaarde-verrekenprijzen : afstemming na Hamamatsu en het belang van operationalisering
E-commerce : the global shift in taxation
E-commerce in the European Union : can the EU VAT keep pace with the changing economy?
EC voorstel eerlijk en efficient Europees belastingstelsel binnen de digitale markt
EU VAT proposals to stimulate electronic commerce and digital publishing
EU and US sales taxes in the digital age : a comparative analysis
EU's tax challenges in the digital economy
EU's taxation of the digital economy - fair or protectionist?
EU's taxation of the digital economy - fair or protectionist?
Economía digital, responsabilidad social tributaria y erosión de las bases imponibles
Een aanmerkelijke digitale aanwezigheid : de juiste stap vooruit?
Einkommensteuer-Update : Aktuelles auf einen Blick : Ergebnisunterlage Einkommensteuer zum Salzburger Steuerdialog 2014
El Plan de Acción sobre Erosión de Bases Imponibles y Traslado de Beneficios (BEPS) : G-20, OCDE y Unión Europea
El bitcoin y su tributación
El futuro de la tributación de la economía digital en la Unión Europea = Digital economy and taxation trends in the European Union
El impuesto digital
El impuesto sobre determinados servicios digitales : la "tasa Google" = The tax on certain digital services : the "Google tax"
El impuesto sobre sociedades en España y su engarce con el sistema de tributación internacional sobre los beneficios en el contexto de la globalización
El modelo de negocios basado en compartir bienes y/o servicios : marcos jurídicos y tributación (I) = The business model based on sharing goods and/or services : legal frameworks and taxation (I)
El modelo de negocios basado en compartir bienes y/o servicios : marcos jurídicos y tributación (II) = The business model based on sharing goods and/or services : legal frameworks and taxation (II)
El multilateralismo frente a los problemas fiscales internacionales del siglo XXI
El régimen jurídico-tributario del bitcóin
Electronic VAT administration system in Ukraine : comparative analysis with the European Union
Elusione fiscale internazionale
Entrepreneurship at a glance 2017
Environmental fiscal challenges for cities and transport
Equalization levy : a new perspective of e-commerce taxation
Equalization levy, not a tax on "income"!
Equalization taxes and the EU's digital services tax
Ermittlung von angemessenen Verrechnungspreisen für Unternehmen der Digital Economy
Erosión de la base imponible y traslado de beneficios : estudios sobre el plan BEPS de la OCDE : comentarios a las acciones 1, 2, 5, 6, 8, 13 y 15
Esports and taxation
Estudos de Tributação Internacional - volume 2
European VAT and the sharing economy
European VAT case highlights growing use of Bitcoin
European VAT in the digital era : a critical analysis and proposals for reform
Evolving tax issues for virtually-operated transportation businesses in Nigeria
Extracting the digit : recent UK reforms and new proposals for taxing the digital economy
Feste Geschäftseinrichtungen zur Sammlung von Daten in der digitalen Wirtschaft - blosse Hilfsbetriebsstätten? = Fixed places of business for the collection of data in the digital economy - mere preparatory or auxiliary character?
Finance Act 2018 Notes
Financial Budget for 2016-2017 : has India put its BEPS foot forward?
Finding middle ground over unilateral digital taxation
Finding middle ground over unilateral digital taxation
Fiscaal praktijkboek 2017-2018 : indirecte belastingen : fiscale nieuwigheden praktisch bekeken
Fiscalité 2.0 fiscalité du numérique
Fiscalización en tiempo real : el uso de los medios electrónicos como herramienta de fiscalización y como instrumento para hacer valer los medios de defensa de los contribuyentes. Ventajas y desventajas
Five core problems in the attribution of profits to permanent establishments
Fortschritte bei der Digitalbesteuerung - Zweisäulenstrategie in der Diskussion
Foundations of information ethics
France proposes new tax rules for e-commerce and the sharing economy
France taxes the digital economy
France tightens the noose on digital companies
France's digital services tax
From clicks to compliance : a data conduit to collect VAT
Funktionsverlagerung durch Digitalisierung?
G7 priorities in taxation
Generalthema II: Withholding tax in the era of BEPS, CIVs and digital economy
Geotaxation and the digital : Janus in the mirror
Germany : new VAT compliance obligations for online platforms
Gewinnverlagerung und Steuervermeidung in der Digital Economy = Base erosion and profit shifting in the digital economy
Global Transfer Pricing Conference 2018 : transfer pricing developments around the world
Global actions
Global digital VAT/GST implementations : key questions
Global tax policy - what is the best alternative uncoordinated unilateral tax measures?
Global taxes and international taxation : mirage and reality (Part 2)
Going the way of the Polaroid : digital taxation and the end of the arm's-length principle?
Google wins a $1.25 billion first round against the French tax authorities
Government and customers - the driving force of digitisation
Grenzüberschreitende Online-Umsätze im Umsatzsteuerrecht
Halfway towards consensus or chaos? Taxation of the digital economy at the crossroads
Handbook of digital currency : bitcoin, innovation, financial instruments and big data
Has the equalisation levy in India served its purpose
Hedging bitcoins with options on the world wide web : financial and tax implications
Heffingsjurisdictie in een digitaliserende economie; waarom 'online profits' zo ongrijpbaar zijn
Hellerstein & Hellerstein : state taxation
Herausforderungen der Besteuerung der digitalen Wirtschaft im Jahr 2019
Herausforderungen einer Digitalsteuer
Homenaje al prof. dr. Vicente Oscar Díaz
How China's cryptocurrency ban led to Hong Kong's leadership in the blockchain arena
How global tax reforms apply to the extractive industries
How might your business be taxed under current digital tax proposals?
How small islands are setting the tone for crypto regulation : Malta and Jersey's approaches
How technology is changing taxation in Latin America
How the EU's digital taxation proposals threaten the broader international framework
How the sharing economy is challenging the EU VAT system
IVA y economía colaborativa : cuestiones fiscales del arrendamiento de inmuebles a través de plataformas digitales (el caso de Airbnb)
Impact of cloud computing on permanent establishments under the OECD Model Tax Convention
Impact of digital tax in the U.K
Implementation of BEPS in the U.S
Implementing key BEPS Actions : where do we stand?
Implications of Wayfair
Implications of digitalization for international corporate tax reform
In search of an international tax system in a post-BEPS tax competition setting
In search of the digital nomad - rethinking the taxation of employment income under tax treaties
In the cloud
Inclusive fiscal reform : ensuring fairness and transparency in the international tax system
Income and indirect tax consequences of inbound cloud computing transactions
Increased taxation of the digital economy : can OECD countries get it if they really want?
India at the forefront in implementing BEPS-related measures : equalization levy in line with Action 1
India's new profit attribution proposal and the arm's-length standard
India: New nexus-based concept of significant economic presence
Indian tribunal decision on Google : AdWords Program constituting royalty income
Indirect tax : innovation, energy, and e-commerce
Indirect tax compliance : process automation or process transformation?
Indirect taxation of digital services after BEPS : a multilateral instrument to achieve harmonization and effective enforcement
Indirect taxation of e-commerce - significant recent changes in the United States and the European Union
Inside the Revenue Service : what does the IRS do with your data?
Institute responds to Department of Finance and OECD consultations
Inter-agency cooperation good tax governance in Africa
International Tax Audit Forum Munich 2016 : 21-22 November 2016
International Tax Governance uitgedaagd door de interneteconomie : een paradigmaverandering?
International tax law following the OECD/G20 Base Erosion and Profit Shifting Project
International tax policy trends in 2018
International tax primer
International tax primer
International tax rules for the digital era
International tax structures in the BEPS era : an analysis of anti-abuse measures
International taxation in a changing landscape : liber amicorum in honour of Bertil Wiman
International taxation in an era of digital disruption : analyzing the current debate
International taxation in the digital economy : challenge accepted?
International taxation of income from services under double taxation conventions : development, practice and policy
International taxation of manufacturing and distribution
Internationale belastingheffing van cloud computing
Internet taxation and e-retailing law in the global context
Introduction : a stress-test for the international consensus
Introduction : a stress-test for the international consensus
Is the European Commission's digital economy proposal the work of daft punks?
Is there a light at the end of the tunnel of the international tax system?
Is there any future for the vendor collection model in the 21st century economy?
Israel's proposed VAT for foreign digital service providers
Israel's take on BEPS Action 1 : taxing the digital economy
Israeli taxation trends and key changes in 2017
It's the end of the world as we know it - OECD looks at taxing digital profits
Italian digital economy rules and EU law
Italian web tax mitigates tax penalties for undisclosed PEs
Italy - new tax incentives for digitalization and innovation
Italy first in Europe to introduce a web tax
Italy's problematic new digital services tax
Japan : the cloud, e-commerce and taxable presence
Japan's consumption tax treatment of cross-border supplies of services
Japanese tax reform square up to BEPS Action 1 to tackle tax challenges of the growing digital economy
Japanese tax reforms square up to BEPS Action 1 to tackle tax challenges of the growing digital economy
Jurisdiction to tax in digital economy : permanent and other establishments
Keeping up with the digital economy
Kokott recommends VAT exemption for Bitcoin in ECJ
Korea : the cloud, e-commerce and taxable presence
Korea's VAT rules on cross-border digital services
La economía digital y el comercio electrónico : su incidencia en el sistema tributario
La fiscalidad indirecta del comercio electrónico = Indirect taxation of ecommerce
La sentencia de la US Tax Court en el caso Amazon : un precedente relevante sobre controversias de precios de transferencia, intangibles y economía digital
La stabile organizzazione delle imprese industriali e commerciali
La tributación de la economía digital a la espera de una solución global = The taxation of the digital economy while awaiting a global solution
La tributación de los beneficios de las empresas digitales : soluciones desde la (re)interpretación del concepto de establecimiento permanente y desde su enmienda. Un análisis comparado vis à vis de las propuestas de la OCDE y la Comisión Europea
Latin America
Latin America
Law librarianship in the digital age
Les précomptes á l'ère de BEPS, organismes de placements collectifs et économie digitale - Belgique
Los desafíos fiscales de la economía digital : el impuesto provisional de la UE. ¿Nuevas medidas para que todas las empresas tributen de forma equitativa?
Lösungen der OECD/G20 und Europäischen Kommission zur Besteuerung der Digital Economy - eine kritische Auseinandersetzung
Making VAT fit for the digital world
Making tax digital - confusion on the digital journey
Malaysia widens service tax net to capture digital services
Malaysia's digital economy : a new driver of development
Malta publishes tax guidance on distributed ledger technology
Managing EU VAT risks for platform business models
Managing EU VAT risks for platform business models
Measuring and interpreting countries' tax attractiveness for investments in digital business models
Measuring the digital economy : a new perspective
Mexican economic package targets BEPS and the digital economy
Minimizing tax revenue loss from internet transactions : part I
Multilateral instrument - two years on
Multilateralism and e-commerce : assessing India's position
Neues zu den Herausforderungen für die Besteuerung der Digitalen Wirtschaft - der Abschlussbericht zu Massnahme 1 des BEPS-Aktionsplans liegt vor
Never a dull moment
New Japanese consumption tax rules alter landscape for digital services
New article 12A of the UN Model regarding fees for technical services : ahead of its time or a step too far?
New digital business tax on online advertising in Austria
New digital infrastructure, cross-border e-commerce and global vision of creating electronic World Trade Platform
New provisions regarding the taxation of the digital economy
New tax concepts could hit where it really hurts
New tax on digital transactions in Italy's 2018 budget
New trends in the definition of permanent establishment
Non-reduced rates for E-books : has the ECJ allowed a violation of fiscal neutrality?
Note on the consumption tax exemption for virtual currency
OECD BEPS project : tax challenges of the digital economy (part 1)
OECD BEPS project : tax challenges of the digital economy (part 2)
OECD BEPS scorecard
OECD International VAT/GST guidelines : is Brazil ready?
OECD consults on taxing the digitalized economy
OECD continues to search for consensus on the taxation of digitalized businesses
OECD digital economy outlook 2017
OECD recommendations on BEPS 2014 Deliverables : few surprises but no let up
OECD science, technology and innovation outlook 2018 : adapting to technological and societal disruption
OECD weighing extensive input on digital economy tax proposals
OECD's work on the economy : impact far beyond the digital economy
OECD: Reform der internationalen Unternehmensbesteuerung : die Folgen der Digitalisierung - ein Etappenziel auf dem Weg zu einer neuen globalen Steuerordnung?
Offshore finance and global governance : disciplining the tax nomad
One answer to why and how to tax the digitalized economy
Online platforms : a marketplace for tax fraud?
Opinion Statement on European tax advisers' policy priorities for the 2019-2024 EU mandate
Opinion statement FC 1/2018 on the European Commission proposal of 21 March 2018 for a Council Directive on the common system of a digital services tax on revenues resulting from the provision of certain digital services
Opnion statement FC 1/12019 : CFE response to the OECD Consultation Document : Addressing the tax challenges of the digitalisation of the economy
Options for taxing the digital economy in Mexico
Options to address the direct tax challenges raised by the digital economy - a critical analysis
P(l)ay when feeling lucky : a dollar won is twice as sweet as a dollar earned
Pasado, presente y futuro de BEPS
Pascal Saint-Amans and Raffaele Russo discuss part 2 of BEPS
Pausing to reflect
Payroll tax compliance and blockchain
Permanent establishment and the digital economy
Permanent establishment and the digital economy
Permanent establishments and Action 1 on the digital economy of the OECD Base Erosion and Profit Shifting initiative : the nexus criterion redefined?
Pillar 1 of the Inclusive Framework's work programme : the effect on the taxation of the digital economy and reallocation of taxing rights
Pokéman GO could get caught in a tax bubble
Practical problems in European and international tax law : essays in honour of Manfred Mössner
Preparing for digital taxation in a blockchain world
President's welcome
Profit allocation in digital businesses
Profit attribution challenges in a digital economy - a transfer pricing analysis of the EU virtual permanent establishment concept
Promoting the digital transformation of African Portuguese-speaking countries and Timor-Leste
Proposed 3% digital services tax
Proposed new Subpart F income category : 'foreign base company digital income'
Proposed reforms to Singapore's goods and services tax for the digital age
Q&A: EC's Stephen Quest talks about the EU's digital tax future
Reaching consensus on taxing the digitalized economy
Reaching consensus on taxing the digitalized economy
Recent developments in Brazil regarding the indirect taxation of services in the digital economy
Recent developments in Brazil regarding the indirect taxation of services in the digital economy
Recent developments on EU VAT : VAT Digital Single Market package
Recent sweeping reforms and innovations in the Indian financial markets
Recent trends in transfer pricing : intangibles, GAAR and BEPS
Reduced rates and the digital economy : the treatment of (e-)books highlights some possible inconsistencies of the EU VAT system
Rethinking EU VAT for P2P distribution
Robots and tax reform : context, issues and future perspectives
Rust 2018 : Highlights aus dem Workshop "Internationales Steuerrecht"
Scope and interpretation of article 12A : assessing the impact of the new fees for technical services article
Secondary establishments in EU VAT and treaty law
Seminar B: Alternatives to resolving tax disputes - evolving experience and possible developments (a focus on Asia and E-Commerce)
Seminar C: Besteuerung einer digitalen Präsenz
Seminar G: EU-Vorschläge zur Besteuerung der Digitalwirtschaft sowie EU-Beihilfenrecht und Verrechnungspreise
Seminar G: VAT and Direct Taxation of the Digital Economy
Service PE - a new era of litigation
Should my dishwasher pay a robot tax?
Should the taxation of the digital economy really be different?
Should we use value creation or destination as a basis for taxing digital businesses? Krister Andersson's comments on the 2018 Klaus Vogel Lecture given by professor Michael Devereux
Simple solutions for complex transfer pricing cases : a possible comeback of rules of thumb?
Sind Bitcoins ertragsteuerpflichtig?
Singapore : the cloud, e-commerce and taxable presence
Slicing the shadow : OECD consultation highlights profit allocation difficulties
Some comments on the attribution of profits to the digital permanent establishment
Some comments on the attribution of profits to the digital permanent establishment
South Dakota v. Wayfair - the global impact
Spiritus Ex Machina : addressing the unique BEPS issues of autonomous artificial intelligence by using 'personality' and 'residence'
Springende punten : Van Amersfoort-bundel
State administration of taxation : taxpayer conference on BEPS
Stimmungsbild zur Equalisation Levy - eine Analyse der Kommentare zum Abschlussbericht von BEPS Aktionspunkt 1
Structuring e-commerce and cloud computing businesses in Russia
Subtle shifts seen in the OECD/Inclusive Framework's program of work on digitalization
Supreme Court clarifies fixed place permanent establishment requirements
Sustainability of the arm's length principle as the basis for international income allocation in a digitalising economy : recommendations for the Dutch and international legal system based on a multi-jurisdictional legal comparison taking into consideration the OECD/G20 BEPS project
Swimming against the current? Taxation of the digitalized economy in Latin America
Switzerland makes Bitcoin VAT exempt
Talking to the OECD : tech disruption in tax administration
Tax and the digital economy : challenges and proposals for reform
Tax authorities publish draft circular on internet activity of foreign companies
Tax challenges arising from digitalisation - interim report 2018 : inclusive framework on BEPS
Tax challenges arising from digitalization
Tax challenges in the digital economy
Tax challenges of digital economy transactions and current OECD, German PE developments
Tax considerations for the European Union's digital single market strategy
Tax issues in the sharing economy
Tax issues with the sharing economy
Tax jurisdiction in a digitalizing economy : why 'online profits' are so hard to pin down
Tax reform in Peru : adopting anti-base erosion and profit shifting measures with a view to membership of the OECD and more
Tax sovereignty in the BEPS era
Tax technology : a brave new world
Tax treaties after the BEPS project : a tribute to Jacques Sasseville
Tax treaties interpretation and application under the challenges of the digital economy - issues raised by PanAmSat v Beijing State Tax Bureau
Tax treaty characterization of income derived from cloud computing and 3D printing and the Spanish approach
Tax wars : the battle over taxing global digital commerce
Taxable supplies and their consideration in European VAT : with selected examples of the digital economy
Taxation and digital economy : Europe is ready
Taxation and the business environment in Afghanistan
Taxation in a global digital economy
Taxation in the digital economy : recent policy developments and the question of value creation
Taxation of Turkey's digital economy
Taxation of cloud computing in Brazil : legal and judicial uncertainties
Taxation of cloud computing in Brazil : legal and judicial uncertainties
Taxation of cross-border e-commerce : avoidance of permanent establishment and multilateral modifications to tax treaties
Taxation of cross-border e-commerce : response of New Zealand and other OECD countries to BEPS Action 1
Taxation of cross-corder e-commerce : addressing the tax challenges of the digital economy in New Zealand
Taxation of cryptocurrency and blockchain-based companies in Liechtenstein
Taxation of data : the next step?
Taxation of digital economy : an Indian perspective
Taxation of digital goods in Brazil
Taxation of digital supplies in the European Union and United States - what can they learn from each other?
Taxation of investments in bitcoins and other virtual currencies : international trends and the Brazilian approach
Taxation of the digital economy
Taxation of the digital economy - an EU perspective
Taxation of the digital economy - the Chilean approach
Taxation of the digital economy : "quick fixes" or long-term solution?
Taxation of the digital economy : French reflections
Taxation of the digital economy : a pragmatic approach to short-term measures
Taxation of the digital economy : the EU's outlook
Taxation of the digital economy in selected countries - early echoes of BEPS and EU initiatives
Taxation of the sharing economy : recurring issues
Taxation of the sharing economy : recurring issues
Taxation of virtual currency
Taxation of virtual currency
Taxation on the blockchain : opportunities and challenges
Taxes in an e-commerce generation
Taxes on digital services and the substantive scope of application of tax treaties : pushing the boundaries of article 2 of the OECD Model?
Taxing consumption in the cloud
Taxing global digital commerce
Taxing global digital commerce
Taxing platform businesses with highly digitized business models
Taxing robots : helping the economy to adapt to the use of artificial intelligence
Taxing social media income - the Dutch perspective
Taxing the cloud : transfer pricing considerations
Taxing the digital economy - policy considerations and how to advance the debate
Taxing the digital economy : as simple as 'A, B, C'?
Taxing the digital economy : the EU proposals and other insights
Taxing the digital economy : will New Zealand tread where most will not go?
Taxing the digital economy post-BEPS, seriously
Taxing the digitalised economy : targeted or system-wide reform?
Taxing the new gig economy
Taxing the new gig economy
Taxing the sharing economy and digital platforms
Taxing time for cryptocurrencies
Taxing virtual currency : challenges and solutions
Taxing where value is created : what's "user involvement" got to do with it?
Taxing where value is created : what's 'user involvement' got to do with it?
Taxless corporate income : balance against white income, grey rules and black holes
Technology's impact on the tax outsourcing debate
Ten questions about why and how to tax the digitalized economy
The 2019 OECD proposals for addressing the tax challenges of the digitalization of the economy : an assessment
The 2019 OECD proposals for addressing the tax challenges of the digitalization of the economy : an assessment
The EU digital service VAT change and the potential effects on suppliers and their customers
The EU's proposed 'significant digital presence' framework
The European Commission's Digital Services Tax Proposal: a policy and legal evaluation
The European Commission's proposal on corporate taxation and significant digital presence : a preliminary assessment
The Federal Court of Australia's ruling in Task Technology : guidance for the digital economy?
The French crusade to tax the online advertisement business: reflections on the French Google case and the newly introduced digital services tax
The IMF Policy Paper and formulary apportionment : an alternative international tax architecture? Part 1
The IMF Policy Paper and formulary apportionment : an alternative international tax architecture? Part 2
The Israeli tax authority - overstepping the bounds of digital taxation
The Italian "web tax" : the new administrative procedure for multinational enterprises to disclose hidden permanent establishments in Italy
The Italian web tax - never implemented and already outdated
The Italian web tax from a national and international perspective
The Multilateral Convention for the Avoidance of Double Taxation of Copyright Royalties, as a model for a digital economy convention
The OECD base erosion and profit shifting initiative in an Australian context - the current state of play
The OECD digitalization project : it's not just about digital
The OECD public consultation document on addressing the tax challenges of the digitalization of the economy : strengths and weaknesses of the three proposals for revising profit allocation and nexus rules
The OECD's digital economy taxing rights allocation mash-up
The OECD's global anti-base erosion proposal raises many questions
The OECD's tax policy process on digitalization - minimizing the risk of unintended damage
The Spanish digital services tax : a paradigm for the base enlargement & profit attraction (BEPA) plan for the digitalized economy
The Spring statement - impacts on global digital businesses
The Ulaanbaatar Declaration : 10 key priorities in international taxation identified by the Global Tax Advisers' Platform (GTAP)
The arm's-length standard enters its second century
The challenge of the digital economy : markets, taxation and appropriate economic models
The changing landscape of the EU VAT : Digital VAT Package and Definitive VAT System
The collaborative economy and taxation : taxing the value created in the collaborative economy : in-depth analysis
The data economy : on evaluation and taxation
The digital economy : indirect tax and e-services
The digital economy and indirect taxation : the Brazilian perspective
The digital economy and online advertising services: policy approaches and case law analysis
The digital economy is creating a PE conundrum
The digital services tax and fundamental freedoms : appraisal under the doctrine of measures having equivalent effect to quantitative restrictions
The enforcement of net profit taxation in the users' jurisdiction on the value generated by data
The era of transfer pricing audits in a post-BEPS environment : are you ready?
The evolving tax treatment of cryptocurrencies
The future of the economic nexus standard for US sales & use tax collection
The future of the permanent establishment concept
The future of the permanent establishment concept
The global tax 20 : the leaders influencing your tax decision
The impact of OECD's BEPS Action One Report on the taxation of the digital economy in African countries
The implementation of anti-BEPS rules in the EU : a comprehensive study
The importance of total tax liability and global outlook to business planning
The international implications of Wayfair
The law and economics of digital taxation : challenges to traditional tax laws and principles
The level playing field in digital taxation
The men behind BEPS
The philosophy of digital taxation
The political feasibility of a global e-commerce tax
The proposed EU digital services tax : an anti-protectionist appraisal under EU primary law
The race to tax the digital economy
The reflection of data-driven value creation in the 2018 OECD and EU proposals
The role of digital platforms in the collection of VAT/GST on online sales
The role of digital platforms in the collection of VAT/GST on online sales : report March 2019
The scope of the Commission's digital tax proposals
The sharing economy in France : new tax obligations in 2017 and 2019

digital economy Resource Information The concept digital economy represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.

100+ Items that share the Concept digital economy

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digital economy

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The concept digital economy represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.