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.
The Resource
digital economy
Resource Information
The concept digital economy represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
- Label
- digital economy
100+ Items that share the Concept digital economy
Context
Context of digital economySubject of
- (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
- 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 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 tale of two technologies : transfer pricing of intangibles in the digital economy
- Abuse and economic substance in a digital BEPS world
- 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
- Amazon and eBay profiting from VAT evaders
- 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
- 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 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
- 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
- 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
- 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
- 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?
- DSM to be enhanced during destination principle expansion
- 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 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
- 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 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 revolution. Tax revolution?
- Digital tax : a defining issue finds itself at a crossroads
- 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 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
- 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?
- 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
- 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 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
- Five core problems in the attribution of profits to permanent establishments
- Foundations of information ethics
- France proposes new tax rules for e-commerce and the sharing 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 taxes and international taxation : mirage and reality (Part 2)
- 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
- 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
- Homenaje al prof. dr. Vicente Oscar Díaz
- How China's cryptocurrency ban led to Hong Kong's leadership in the blockchain arena
- 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
- 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 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 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
- 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 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
- 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
- Minimizing tax revenue loss from internet transactions : part I
- 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 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: 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
- Online platforms : a marketplace for tax fraud?
- 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
- 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?
- 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 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
- 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
- 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
- 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 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 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 : the EU proposals and other insights
- 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 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 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'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 permanent establishment concept
- The future of the permanent establishment concept
- The global tax 20 : the leaders influencing your tax decision
- 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 : report March 2019
- The scope of the Commission's digital tax proposals
- The sharing economy in France : new tax obligations in 2017 and 2019
- The taxation of cloud computing and digital content
- The taxation of digital transactions in India : the new equalization levy
- The taxation of technical services under the United Nations Model Double Taxation Convention : a rushed - yet appropriate - proposal for (developing) countries?
- The tip of the iceberg
- The web tax and taxation of the sharing economy : challenges for Italy
- Tolley's income tax
- Towards taxation of robots or their use?
- Trading places? VAT and customs treatment of imports, exports, intra-EU transactions, and cross-border supplies of services in the digital age
- Transfer pricing challenges in the cloud
- Transfer pricing challenges in the digital economy - part 1 : Hic sunt dracones?
- Transfer pricing challenges in the digital economy - part 2 : a case study of the internet of things
- Transfer pricing economics for the digital economy
- Transfer pricing in business practice in the light of BEPS and digital transformation
- Transfer pricing of intangibles in a digital context : an issue for the EU and the OECD
- Tributação da economia digital : desafios no Brasil, experiência internacional e novas perspectivas
- U.K. autumn budget 2017 - measures affecting large companies
- U.S. tax review
- UBER: a test case analysis of nexus in digital economy
- US regulatory framework for cryptocurrency transactions
- US-based pushback on BEPS
- Uber's VAT battles illustrate different approaches to taxing the platform economy
- Umsatzsteuer bei Bitcoin-Automaten?
- Umsatzsteuer-Update : Aktuelles auf einen Blick : Gesetzgebung - Rechtsprechung - Verwaltungspraxis
- Understanding Australia's 'Netflix tax'
- Unilateral BEPS initiatives : the Emperor's new clothes OR how countries go to war?
- Unilateral anti-BEPS measures promulgated or proposed by Host Country since July 2013
- United Nations handbook on selected issues in protecting the tax base of developing countries
- United Nations handbook on selected issues in protecting the tax base of developing countries
- Updates on e-business tax
- User participation in value creation
- Using blockchain for transparent beneficial ownership registers
- VAT and e-services : when human intervention is minimal
- VAT and financial services
- VAT and the digital economy
- VAT and the digital economy : the European Union is moving forward
- VAT and the digital economy : the untold story of global challenges
- VAT and the sharing economy
- VAT aspects of BEPS
- VAT aspects of cross-border transactions in the BEPS era
- VAT on "free" electronic services
- VAT on electronically supplied services to EU consumers: a practical compliance guide for cross-border suppliers of digital goods and services
- VAT on financial and insurance services at the dawn of the fourth industrial revolution
- VAT trends in Europe: digitalization and real-time filing
- VAT/GST in a global digital economy
- VATCoin : can a crypto tax currency prevent VAT fraud?
- VATMESS
- Value Added Taxation in the digital economy
- Value added tax and the digital economy: the 2015 EU rules and broader issues
- Ventas entre particulares a través de plataformas de internet : su fiscalidad
- Verfassungs- und Abkommensrechtsfragen des Richtlinienentwurfs für eine Steuer auf digitale Dienstleistungen
- Vergilendirmede matrah aşındırma ve kâr kaydırma (BEPS) = Base erosion and profit shifting (BEPS) in taxation
- Verrechnungspreisbestimmung im Zeitalter der Digitalisierung
- Verwertungstatbestände in Paragr. 49 EStG : Bewertung des aktuellen BMF-Schreibens v. 27.10.2017 zur beschränkten Steuerpflicht von ausländischen Anbietern von Software und Datenbanken
- Virtual compliance
- Virtual currencies in Mexico : is Bitcoin subject to VAT in Mexico?
- Virtual currency : U.S. tax considerations and fraudulent activity amid a growing global market
- Virtual presence
- Virtual tax : the taxation of virtual currency
- Virtual? Reality!
- Virtuelle Währungen im System des deutschen Steuerrechts : ein Beitrag zur Auslegung des (steuer-)rechtlichen Geldbegriffs
- Waiting for "BEPS" ... Canada "appears"
- Wayfair and the Dunkin' Donuts philosophy
- WebMindLicenses Kft v Nemzeti Adó-és Vámhivatal Kiemelt Adó-és Vám Föigazgatóság : base erosion, substance and human rights, a timely judgment of the CJEU
- Welmory : a recipe for VAT avoidance?
- What Singapore could learn from the new trends for VAT/GST taxation of B2C digital supplies around the world
- What will the corporate income tax look like when Claus Staringer reaches his sixtieth birthday? = Die zukünftige Entwicklung der Körperschaftsteuer bis zum sechzigsten Geburtstag von Claus Staringer
- Where EU policies collide
- Which 'source taxation' for the digital economy?
- Why corporate taxation should mean source taxation : a response to the OECD's Actions against base erosion and profit shifting
- Will code be taxed? Blockchaintechnologie en kunstmatige intelligentie in de fiscaliteit
- Withholding tax in the era of BEPS, CIVs and the digital economy
- Withholding taxes in the service of BEPS Action 1 : address the tax challenges of the digital economy
- World investment report 2017 : investment and the digital economy
- Zur umsatzsteuerlichen Behandlung von Bitcoins
- [Tomo 1:] Tributación en transacciones virtuales
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