The Resource Tax and the digital economy : challenges and proposals for reform
Tax and the digital economy : challenges and proposals for reform
Resource Information
The item Tax and the digital economy : challenges and proposals for reform 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 Tax and the digital economy : challenges and proposals for reform 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
- The increasingly digitalized global economy is undermining the usefulness of many traditional tax concepts. In addition to issues of double taxation and double non-taxation, important questions arise concerning the allocation of taxing rights in respect of income from cross-border digital transactions. This book analyses what changes are possible, necessary and feasible in order to forestall the unravelling of the existing international tax framework. Focusing in turn on the legal framework, specific proposals for adapting tax concepts for the digital economy, types of transactions and administrative issues such as those around data protection and digital currencies, the contributors discuss such challenges to taxation as the following: the pervasiveness of intangible assets; new value creation models; the ascendance of the sharing economy and digital services; virtual currencies; the importance of user participation for digital platforms; cloud computing; the impact of Big Data on tax enforcement; virtual business presence; and the influence of robotization. Throughout, the authors describe and analyse proposals made by the Organisation for Economic Co-operation and Development (OECD), the European Union (EU) and individual countries and their likely impact going forward. They also attend to the limits imposed on reform possibilities by public international law, EU law and constitutional law
- Language
- eng
- Extent
- xxiv, 342 p.
- Contents
-
- Chapter 1: The 2018 OECD interim report
- Robert, E.
- ; p. 1-8
- Chapter 2: The "genuine link" requirement for source taxation in public international law
- Kokott, J.
- ; p. 9-23
- Chapter 3: EU and WTO Law limits on digital business taxation
- Haslehner, W.C.
- ; p. 25-48
- Chapter 4: Fairness of the taxation of the digital economy
- Bizioli, G.
- ; p. 49-65
- Chapter 5: Tax policy for the digitalized economy under Benjamin Franklin's rule for decision-making
- Báez Moreno, A.
- Brauner, Y.
- ; p. 67-100
- Chapter 6: Equalization taxes and the EU's 'digital services tax'
- Kofler, G.W.
- Sinnig, J.
- ; p. 101-145
- Chapter 7: Digital permanent establishments on its way to becoming a reality? The EU Commission's proposal on taxing 'significant digital presence'
- Bräumann, P.
- ; p. 147-176
- Chapter 8: Tax treatment of digital currencies
- Tumpel, M.
- Kofler, J.
- ; p. 177-188
- Chapter 9: Taxing remote digital supplies
- Lamensch, M.
- ; p. 189-214
- Chapter 10: The taxation of the sharing economy
- Pantazatou, K.
- ; p. 215-235
- Chapter 11: Effective taxation versus effective data protection?
- Wöhrer, V.
- ; p. 237-260
- Chapter 12: Digitalization and the future of national tax systems : taxing robots?
- Englisch, J.
- ; p. 261-281
- Chapter 13: Big data in tax collection and enforcement
- Ehrke-Rabel, T.
- ; p. 283-334
- Isbn
- 9789403503615
- Label
- Tax and the digital economy : challenges and proposals for reform
- Title
- Tax and the digital economy : challenges and proposals for reform
- Language
- eng
- Summary
- The increasingly digitalized global economy is undermining the usefulness of many traditional tax concepts. In addition to issues of double taxation and double non-taxation, important questions arise concerning the allocation of taxing rights in respect of income from cross-border digital transactions. This book analyses what changes are possible, necessary and feasible in order to forestall the unravelling of the existing international tax framework. Focusing in turn on the legal framework, specific proposals for adapting tax concepts for the digital economy, types of transactions and administrative issues such as those around data protection and digital currencies, the contributors discuss such challenges to taxation as the following: the pervasiveness of intangible assets; new value creation models; the ascendance of the sharing economy and digital services; virtual currencies; the importance of user participation for digital platforms; cloud computing; the impact of Big Data on tax enforcement; virtual business presence; and the influence of robotization. Throughout, the authors describe and analyse proposals made by the Organisation for Economic Co-operation and Development (OECD), the European Union (EU) and individual countries and their likely impact going forward. They also attend to the limits imposed on reform possibilities by public international law, EU law and constitutional law
- Geographic coverage
-
- International
- European Union
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- http://library.link/vocab/relatedWorkOrContributorName
-
- Haslehner, W.C
- Kofler, G.W
- Pantazatou, K
- Rust, A
- Series statement
- Series on international taxation
- Series volume
- 69
- http://library.link/vocab/subjectName
-
- digital economy
- virtual currency
- tax policy
- intangibles
- DST
- significant digital presence
- PE
- sharing economy
- robot tax
- user participation
- big data
- collection of tax
- Label
- Tax and the digital economy : challenges and proposals for reform
- Contents
-
- Chapter 1: The 2018 OECD interim report
- Robert, E.
- ; p. 1-8
- Chapter 2: The "genuine link" requirement for source taxation in public international law
- Kokott, J.
- ; p. 9-23
- Chapter 3: EU and WTO Law limits on digital business taxation
- Haslehner, W.C.
- ; p. 25-48
- Chapter 4: Fairness of the taxation of the digital economy
- Bizioli, G.
- ; p. 49-65
- Chapter 5: Tax policy for the digitalized economy under Benjamin Franklin's rule for decision-making
- Báez Moreno, A.
- Brauner, Y.
- ; p. 67-100
- Chapter 6: Equalization taxes and the EU's 'digital services tax'
- Kofler, G.W.
- Sinnig, J.
- ; p. 101-145
- Chapter 7: Digital permanent establishments on its way to becoming a reality? The EU Commission's proposal on taxing 'significant digital presence'
- Bräumann, P.
- ; p. 147-176
- Chapter 8: Tax treatment of digital currencies
- Tumpel, M.
- Kofler, J.
- ; p. 177-188
- Chapter 9: Taxing remote digital supplies
- Lamensch, M.
- ; p. 189-214
- Chapter 10: The taxation of the sharing economy
- Pantazatou, K.
- ; p. 215-235
- Chapter 11: Effective taxation versus effective data protection?
- Wöhrer, V.
- ; p. 237-260
- Chapter 12: Digitalization and the future of national tax systems : taxing robots?
- Englisch, J.
- ; p. 261-281
- Chapter 13: Big data in tax collection and enforcement
- Ehrke-Rabel, T.
- ; p. 283-334
- Extent
- xxiv, 342 p.
- Isbn
- 9789403503615
- Isbn Type
- (print)
- Label
- Tax and the digital economy : challenges and proposals for reform
- Contents
-
- Chapter 1: The 2018 OECD interim report
- Robert, E.
- ; p. 1-8
- Chapter 2: The "genuine link" requirement for source taxation in public international law
- Kokott, J.
- ; p. 9-23
- Chapter 3: EU and WTO Law limits on digital business taxation
- Haslehner, W.C.
- ; p. 25-48
- Chapter 4: Fairness of the taxation of the digital economy
- Bizioli, G.
- ; p. 49-65
- Chapter 5: Tax policy for the digitalized economy under Benjamin Franklin's rule for decision-making
- Báez Moreno, A.
- Brauner, Y.
- ; p. 67-100
- Chapter 6: Equalization taxes and the EU's 'digital services tax'
- Kofler, G.W.
- Sinnig, J.
- ; p. 101-145
- Chapter 7: Digital permanent establishments on its way to becoming a reality? The EU Commission's proposal on taxing 'significant digital presence'
- Bräumann, P.
- ; p. 147-176
- Chapter 8: Tax treatment of digital currencies
- Tumpel, M.
- Kofler, J.
- ; p. 177-188
- Chapter 9: Taxing remote digital supplies
- Lamensch, M.
- ; p. 189-214
- Chapter 10: The taxation of the sharing economy
- Pantazatou, K.
- ; p. 215-235
- Chapter 11: Effective taxation versus effective data protection?
- Wöhrer, V.
- ; p. 237-260
- Chapter 12: Digitalization and the future of national tax systems : taxing robots?
- Englisch, J.
- ; p. 261-281
- Chapter 13: Big data in tax collection and enforcement
- Ehrke-Rabel, T.
- ; p. 283-334
- Extent
- xxiv, 342 p.
- Isbn
- 9789403503615
- Isbn Type
- (print)
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