The Resource Taxing global digital commerce
Taxing global digital commerce
Resource Information
The item Taxing global digital commerce 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 Taxing global digital commerce 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 book provides an analysis of the practical tax consequences of digital commerce from a multijurisdictional perspective and using examples to illustrate the application of different taxes to digital commerce transactions. It offers in-depth treatment of such topics as the following: how tax rules governing cross-border digital commerce are increasingly applied to all cross-border activities; how tax rules and institutional processes have evolved to confront challenges posed by digital commerce; how an emerging 'tax war' is developing whereby different countries are unilaterally imposing new direct tax rules on cross-border digital commerce; how digital commerce increases the complexity of implementing and enforcing the collection of VAT/GST in cross-border situations; how technology enhances cross-border tax information exchanges; and how technology reduces both compliance and enforcement costs
- Language
- eng
- Edition
- 2nd ed.
- Extent
- xxiv, 517 p.
- Isbn
- 9789041167095
- Label
- Taxing global digital commerce
- Title
- Taxing global digital commerce
- Language
- eng
- Summary
- This book provides an analysis of the practical tax consequences of digital commerce from a multijurisdictional perspective and using examples to illustrate the application of different taxes to digital commerce transactions. It offers in-depth treatment of such topics as the following: how tax rules governing cross-border digital commerce are increasingly applied to all cross-border activities; how tax rules and institutional processes have evolved to confront challenges posed by digital commerce; how an emerging 'tax war' is developing whereby different countries are unilaterally imposing new direct tax rules on cross-border digital commerce; how digital commerce increases the complexity of implementing and enforcing the collection of VAT/GST in cross-border situations; how technology enhances cross-border tax information exchanges; and how technology reduces both compliance and enforcement costs
- http://library.link/vocab/creatorName
-
- Cockfield, A.J
- Hellerstein, W
- Lamensch, M.C.S
- Geographic coverage
-
- International
- North America
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- http://library.link/vocab/subjectName
-
- digital economy
- e-commerce
- tax policy
- source principle of taxation
- residence principle of taxation
- income classification
- transfer pricing
- formulary apportionment
- transaction tax
- global minimum tax
- CFC
- VAT
- consumption tax
- supply (VAT)
- exchange of information
- enforcement
- tax technology
- Label
- Taxing global digital commerce
- Edition
- 2nd ed.
- Extent
- xxiv, 517 p.
- Isbn
- 9789041167095
- Label
- Taxing global digital commerce
- Edition
- 2nd ed.
- Extent
- xxiv, 517 p.
- Isbn
- 9789041167095
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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/Taxing-global-digital-commerce/fVObDTuqN-8/" 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/Taxing-global-digital-commerce/fVObDTuqN-8/">Taxing global digital commerce</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/Taxing-global-digital-commerce/fVObDTuqN-8/" 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/Taxing-global-digital-commerce/fVObDTuqN-8/">Taxing global digital commerce</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>
