El impuesto digital

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The item El impuesto digital represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
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Summary: This book deals with digital taxation. It includes chapters on: cognitive capitalism (e-commerce, the digital good, software, unpaid work); data for the World Trade Organization (data: goods or services?, quantification difficulties, GATT, GATS, free trade agreements); digital goods in the United States (taxation of digital goods, Streamlined Sales and Use Tax Agreement, software, uniformity projects for digital goods and services, the click-through Nexus, "Amazon laws"); ideas for a digital taxation in France (the Marini Report in the French Senate, virtual PE and transfer pricing, the Digital National Council); base erosion and profit shifting (BEPS) and the digital economy (income allocation, income characterization in the business model, application of source regulations); challenges (OECD: fiscal challenges of the digital economy); the European Commission and the International Monetary Fund; the teachings of VAT (VAT in the European Union); the digital biosphere (the systemic risk and the internet, law and technology, cyberspace law and taxation, principles of internet governance); and the digital tax (bit tax, the global internet tax, and tax on collection, storage, and sale of personal data)

Work

Summary: This book deals with digital taxation. It includes chapters on: cognitive capitalism (e-commerce, the digital good, software, unpaid work); data for the World Trade Organization (data: goods or services?, quantification difficulties, GATT, GATS, free trade agreements); digital goods in the United States (taxation of digital goods, Streamlined Sales and Use Tax Agreement, software, uniformity projects for digital goods and services, the click-through Nexus, "Amazon laws"); ideas for a digital taxation in France (the Marini Report in the French Senate, virtual PE and transfer pricing, the Digital National Council); base erosion and profit shifting (BEPS) and the digital economy (income allocation, income characterization in the business model, application of source regulations); challenges (OECD: fiscal challenges of the digital economy); the European Commission and the International Monetary Fund; the teachings of VAT (VAT in the European Union); the digital biosphere (the systemic risk and the internet, law and technology, cyberspace law and taxation, principles of internet governance); and the digital tax (bit tax, the global internet tax, and tax on collection, storage, and sale of personal data)