The Resource Taxing the digital economy : options, trade considerations, and a solution
Taxing the digital economy : options, trade considerations, and a solution
Resource Information
The item Taxing the digital economy : options, trade considerations, and a solution 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 the digital economy : options, trade considerations, and a solution 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 this article, the authors consider four options for taxing the digital economy - tariffs on electronic commerce, VAT, the corporate income tax, and digital services taxes. They examine the potential effects of trade laws on each and propose a solution that would allow countries to select a tax that is suited to their needs
- Language
- eng
- Label
- Taxing the digital economy : options, trade considerations, and a solution
- Title
- Taxing the digital economy : options, trade considerations, and a solution
- Language
- eng
- Summary
- In this article, the authors consider four options for taxing the digital economy - tariffs on electronic commerce, VAT, the corporate income tax, and digital services taxes. They examine the potential effects of trade laws on each and propose a solution that would allow countries to select a tax that is suited to their needs
- Citation source
- In: Tax notes international. - Falls Church. - Vol. 99 (2020), no. 4 ; p. 455-458
- http://library.link/vocab/creatorName
-
- Bush, J.N
- Thrasher, R
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- digital economy
- corporate income tax
- DST
- VAT
- e-commerce
- tariff
- Unified Approach (OECD)
- developing countries
- trade agreement
- Label
- Taxing the digital economy : options, trade considerations, and a solution
- Label
- Taxing the digital economy : options, trade considerations, and a solution
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<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-the-digital-economy--options-trade/L6bO1zAUI_4/" 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-the-digital-economy--options-trade/L6bO1zAUI_4/">Taxing the digital economy : options, trade considerations, and a solution</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>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item Taxing the digital economy : options, trade considerations, and a solution
Copy and paste the following RDF/HTML data fragment to cite this resource
<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-the-digital-economy--options-trade/L6bO1zAUI_4/" 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-the-digital-economy--options-trade/L6bO1zAUI_4/">Taxing the digital economy : options, trade considerations, and a solution</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>
