The Resource A potential legal rationale for taxing rights of market jurisdictions
A potential legal rationale for taxing rights of market jurisdictions
Resource Information
The item A potential legal rationale for taxing rights of market jurisdictions represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item A potential legal rationale for taxing rights of market jurisdictions represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Although there seems to be consensus in the current debate of addressing tax challenges arising from economic digitalization that more taxing rights need to be allocated to market jurisdictions, the legal rationale supporting it is far from clear. This article argues that the reallocation of taxing rights itself is the issue at stake manifested by, instead of brought by, economic digitalization, which is why a principle to ensure the fair allocation of taxing rights is in urgent need. Among various candidates, a revised benefit principle is the best to deal with this issue and could provide a potential answer to the legal rationale for the taxing rights of market jurisdictions. Pursuant to the revised benefit principle, market taxation could be justified by deeming users as a conduit through which market jurisdictions provide public goods
- Language
- eng
- Label
- A potential legal rationale for taxing rights of market jurisdictions
- Title
- A potential legal rationale for taxing rights of market jurisdictions
- Language
- eng
- Summary
- Although there seems to be consensus in the current debate of addressing tax challenges arising from economic digitalization that more taxing rights need to be allocated to market jurisdictions, the legal rationale supporting it is far from clear. This article argues that the reallocation of taxing rights itself is the issue at stake manifested by, instead of brought by, economic digitalization, which is why a principle to ensure the fair allocation of taxing rights is in urgent need. Among various candidates, a revised benefit principle is the best to deal with this issue and could provide a potential answer to the legal rationale for the taxing rights of market jurisdictions. Pursuant to the revised benefit principle, market taxation could be justified by deeming users as a conduit through which market jurisdictions provide public goods
- Citation source
- In: World tax journal. - Amsterdam. - Vol. 13 (2021), no. 1 ; 23 p
- http://library.link/vocab/creatorName
- Li, X. (S.)
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- allocation of taxing rights
- digital economy
- benefit principle
- ability to pay
- value creation
- user participation
- Label
- A potential legal rationale for taxing rights of market jurisdictions
- Label
- A potential legal rationale for taxing rights of market jurisdictions
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/A-potential-legal-rationale-for-taxing-rights-of/Dtt2LMfqYoo/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/A-potential-legal-rationale-for-taxing-rights-of/Dtt2LMfqYoo/">A potential legal rationale for taxing rights of market jurisdictions</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/A-potential-legal-rationale-for-taxing-rights-of/Dtt2LMfqYoo/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/A-potential-legal-rationale-for-taxing-rights-of/Dtt2LMfqYoo/">A potential legal rationale for taxing rights of market jurisdictions</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
