The Resource One answer to why and how to tax the digitalized economy
One answer to why and how to tax the digitalized economy
Resource Information
The item One answer to why and how to tax the digitalized economy 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 One answer to why and how to tax the digitalized economy 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
- This article addresses various issues of taxing the digital economy which have been at the top of the international tax policy debate since the inception of the BEPS Action Plan in 2013. Over the years, a number of approaches have been discussed including far-reaching proposals to fully or partially reallocate taxing rights to market countries. In recent months, three options have emerged at the level of the Inclusive Framework/OECD: international taxation on the basis of "significant market presence", taxation according to the value of "user contributions", and profit allocation to "marketing intangibles". This article attempts to assess the merits of these proposals against a number of benchmarks: revenue, fairness, and efficiency. Finally, this analysis leads to a different approach: taxation on the basis of "digital investment" and takes the nature of the corporate income tax as a tax on return on country-specific investment seriously while addressing the legitimate concerns and aims of the current debate
- Language
- eng
- Label
- One answer to why and how to tax the digitalized economy
- Title
- One answer to why and how to tax the digitalized economy
- Language
- eng
- Summary
- This article addresses various issues of taxing the digital economy which have been at the top of the international tax policy debate since the inception of the BEPS Action Plan in 2013. Over the years, a number of approaches have been discussed including far-reaching proposals to fully or partially reallocate taxing rights to market countries. In recent months, three options have emerged at the level of the Inclusive Framework/OECD: international taxation on the basis of "significant market presence", taxation according to the value of "user contributions", and profit allocation to "marketing intangibles". This article attempts to assess the merits of these proposals against a number of benchmarks: revenue, fairness, and efficiency. Finally, this analysis leads to a different approach: taxation on the basis of "digital investment" and takes the nature of the corporate income tax as a tax on return on country-specific investment seriously while addressing the legitimate concerns and aims of the current debate
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 47 (2019), no. 12 ; p. 1003-1022
- http://library.link/vocab/creatorName
- Schön, W
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- digital economy
- allocation of taxing rights
- benefit principle
- value creation
- territoriality
- significant economic presence
- nexus
- Label
- One answer to why and how to tax the digitalized economy
- Label
- One answer to why and how to tax the digitalized economy
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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/One-answer-to-why-and-how-to-tax-the-digitalized/DGY3KLLlji8/" 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/One-answer-to-why-and-how-to-tax-the-digitalized/DGY3KLLlji8/">One answer to why and how to tax the digitalized economy</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/One-answer-to-why-and-how-to-tax-the-digitalized/DGY3KLLlji8/" 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/One-answer-to-why-and-how-to-tax-the-digitalized/DGY3KLLlji8/">One answer to why and how to tax the digitalized economy</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>
