The Resource Taxation in a global digital economy
Taxation in a global digital economy
Resource Information
The item Taxation in a global digital 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 Taxation in a global digital 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
- In the course of the base erosion and profit shifting (BEPS) report on Action 1, it was concluded that there was no instantaneous need for specific rules to address BEPS made possible by the digitalization of enterprises and new digital businesses. While awaiting possible fundamental reforms of the tax framework, it is time to discuss anti-BEPS measures bearing in mind the peculiar features of the digital economy such as increased mobility, no need for physical presence, and dematerialization. This book focuses on five key areas of interest: international tax policy, tax treaty law, transfer pricing, indirect taxation issues, and EU law
- Language
- eng
- Extent
- XIV, 468 p.
- Contents
-
- International initiatives in addressing challenges posed by the digital economy
- Zichittella, C.
- ; p. 3-24
- Tax treaty policy in addressing challenges posed by the digital economy
- De Luz De Sousa, J.
- ; p. 25-43
- CFC rules as a measure to address BEPS opportunities in a digital economy
- Van Hulle, G.
- ; p. 45-60
- The taxation of 'sharing economy' actitivies
- Kwong, N.
- ; p. 61-79
- The concept of corporate tax residence in light of the digital economy
- Sakuth, K.
- ; p. 83-104
- Modification of a taxable nexus to address the tax challenges of the digital economy
- Endo, T.
- ; p. 105-121
- The concept of a server PE in the digital economy
- Türker, H.I.
- ; p. 123-141
- The attribution of income to a digital permanent establishment
- Cataldi, M.
- ; p. 143-159
- Challenges posed by permanent establishment-exemptions in the context of the digital economy
- Jain, A.P.
- ; p. 161-185
- The anti-fragmentation rule as an instrument to tackle BEPS problems in the digital economy
- Amann-Aichner, C.U.
- ; p. 187-210
- Issues regarding the characterisation of income derived by digital enterprises
- Ohm, L.
- ; p. 211-230
- Tax treaty issues in taxing digital dependent labour assignments
- Perémy, A.
- ; p. 231-253
- Value creation in the digital economy
- Sejati, U.
- ; p. 257-282
- Transfer pricing of intangibles in the digital economy
- Ortiz Gómez, G.
- ; p. 283-299
- Exposing BEPS risks of the digital business models by means of CbC reports
- Rosca, I-F.
- ; p. 301-326
- E-books and VAT
- Pathiyil, R.
- ; p. 329-350
- Cloud computing services and VAT
- Bez Batti, G.
- ; p. 351-371
- The treatment of bitcoins transactions for indirect tax purposes
- Kothari, V.P.
- ; 373-392
- EU OSS & MOSS: a solution to the challenges of the digital economy?
- Thliveros, P.
- ; p. 393-419
- 'Patent boxes' and their compatibility with European Union state aid rules
- Wittmann, J.M.
- ; p. 423-440
- Apple - Ireland and European Union state aid rules
- Myzithra, A.
- ; p. 441-462
- Isbn
- 9783707337785
- Label
- Taxation in a global digital economy
- Title
- Taxation in a global digital economy
- Language
- eng
- Summary
- In the course of the base erosion and profit shifting (BEPS) report on Action 1, it was concluded that there was no instantaneous need for specific rules to address BEPS made possible by the digitalization of enterprises and new digital businesses. While awaiting possible fundamental reforms of the tax framework, it is time to discuss anti-BEPS measures bearing in mind the peculiar features of the digital economy such as increased mobility, no need for physical presence, and dematerialization. This book focuses on five key areas of interest: international tax policy, tax treaty law, transfer pricing, indirect taxation issues, and EU law
- Geographic coverage
- International
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- http://library.link/vocab/relatedWorkOrContributorName
-
- Kerschner, I
- Somare, M
- Series statement
-
- Series on International Tax Law
- Schriftenreihe zum Internationalen Steuerrecht
- Series volume
-
- Vol. 107
- Band 107
- http://library.link/vocab/subjectName
-
- digital economy
- tax policy
- tax treaty
- transfer pricing
- digital PE
- allocation of income
- CFC
- sharing economy
- residence
- nexus
- income classification
- value creation
- intangibles
- CbCR
- indirect tax
- cloud computing
- VAT
- one-stop shop (VAT)
- MOSS
- EU law
- State aid
- advance tax ruling
- BEPS
- e-commerce
- patent box
- Label
- Taxation in a global digital economy
- Contents
-
- International initiatives in addressing challenges posed by the digital economy
- Zichittella, C.
- ; p. 3-24
- Tax treaty policy in addressing challenges posed by the digital economy
- De Luz De Sousa, J.
- ; p. 25-43
- CFC rules as a measure to address BEPS opportunities in a digital economy
- Van Hulle, G.
- ; p. 45-60
- The taxation of 'sharing economy' actitivies
- Kwong, N.
- ; p. 61-79
- The concept of corporate tax residence in light of the digital economy
- Sakuth, K.
- ; p. 83-104
- Modification of a taxable nexus to address the tax challenges of the digital economy
- Endo, T.
- ; p. 105-121
- The concept of a server PE in the digital economy
- Türker, H.I.
- ; p. 123-141
- The attribution of income to a digital permanent establishment
- Cataldi, M.
- ; p. 143-159
- Challenges posed by permanent establishment-exemptions in the context of the digital economy
- Jain, A.P.
- ; p. 161-185
- The anti-fragmentation rule as an instrument to tackle BEPS problems in the digital economy
- Amann-Aichner, C.U.
- ; p. 187-210
- Issues regarding the characterisation of income derived by digital enterprises
- Ohm, L.
- ; p. 211-230
- Tax treaty issues in taxing digital dependent labour assignments
- Perémy, A.
- ; p. 231-253
- Value creation in the digital economy
- Sejati, U.
- ; p. 257-282
- Transfer pricing of intangibles in the digital economy
- Ortiz Gómez, G.
- ; p. 283-299
- Exposing BEPS risks of the digital business models by means of CbC reports
- Rosca, I-F.
- ; p. 301-326
- E-books and VAT
- Pathiyil, R.
- ; p. 329-350
- Cloud computing services and VAT
- Bez Batti, G.
- ; p. 351-371
- The treatment of bitcoins transactions for indirect tax purposes
- Kothari, V.P.
- ; 373-392
- EU OSS & MOSS: a solution to the challenges of the digital economy?
- Thliveros, P.
- ; p. 393-419
- 'Patent boxes' and their compatibility with European Union state aid rules
- Wittmann, J.M.
- ; p. 423-440
- Apple - Ireland and European Union state aid rules
- Myzithra, A.
- ; p. 441-462
- Extent
- XIV, 468 p.
- Isbn
- 9783707337785
- Label
- Taxation in a global digital economy
- Contents
-
- International initiatives in addressing challenges posed by the digital economy
- Zichittella, C.
- ; p. 3-24
- Tax treaty policy in addressing challenges posed by the digital economy
- De Luz De Sousa, J.
- ; p. 25-43
- CFC rules as a measure to address BEPS opportunities in a digital economy
- Van Hulle, G.
- ; p. 45-60
- The taxation of 'sharing economy' actitivies
- Kwong, N.
- ; p. 61-79
- The concept of corporate tax residence in light of the digital economy
- Sakuth, K.
- ; p. 83-104
- Modification of a taxable nexus to address the tax challenges of the digital economy
- Endo, T.
- ; p. 105-121
- The concept of a server PE in the digital economy
- Türker, H.I.
- ; p. 123-141
- The attribution of income to a digital permanent establishment
- Cataldi, M.
- ; p. 143-159
- Challenges posed by permanent establishment-exemptions in the context of the digital economy
- Jain, A.P.
- ; p. 161-185
- The anti-fragmentation rule as an instrument to tackle BEPS problems in the digital economy
- Amann-Aichner, C.U.
- ; p. 187-210
- Issues regarding the characterisation of income derived by digital enterprises
- Ohm, L.
- ; p. 211-230
- Tax treaty issues in taxing digital dependent labour assignments
- Perémy, A.
- ; p. 231-253
- Value creation in the digital economy
- Sejati, U.
- ; p. 257-282
- Transfer pricing of intangibles in the digital economy
- Ortiz Gómez, G.
- ; p. 283-299
- Exposing BEPS risks of the digital business models by means of CbC reports
- Rosca, I-F.
- ; p. 301-326
- E-books and VAT
- Pathiyil, R.
- ; p. 329-350
- Cloud computing services and VAT
- Bez Batti, G.
- ; p. 351-371
- The treatment of bitcoins transactions for indirect tax purposes
- Kothari, V.P.
- ; 373-392
- EU OSS & MOSS: a solution to the challenges of the digital economy?
- Thliveros, P.
- ; p. 393-419
- 'Patent boxes' and their compatibility with European Union state aid rules
- Wittmann, J.M.
- ; p. 423-440
- Apple - Ireland and European Union state aid rules
- Myzithra, A.
- ; p. 441-462
- Extent
- XIV, 468 p.
- Isbn
- 9783707337785
Subject
- BEPS
- CFC
- CbCR
- EU law
- MOSS
- State aid
- VAT
- advance tax ruling
- allocation of income
- cloud computing
- digital PE
- digital economy
- e-commerce
- income classification
- indirect tax
- intangibles
- nexus
- one-stop shop (VAT)
- patent box
- residence
- sharing economy
- tax policy
- tax treaty
- transfer pricing
- value creation
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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/Taxation-in-a-global-digital-economy/Yk0M67wXD2M/" 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/Taxation-in-a-global-digital-economy/Yk0M67wXD2M/">Taxation in a global digital 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>
