The Resource Ten questions about why and how to tax the digitalized economy
Ten questions about why and how to tax the digitalized economy
Resource Information
The item Ten questions about 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 Ten questions about 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
- In this article, the author raises major policy questions with regard to current OECD and EU projects which aim at the taxation of the digitalized economy. He lays out the basic choice between tax measures securing one-time taxation of profits and a full shift of taxing rights towards market countries, and he presents options including dedicated new taxes on digital transactions, a realignment of source rules or (preliminary) withholding taxes. He concludes that the currently discussed new set of rules based on the notion of "digital presence" seems less in line with the traditional understanding of the corporate tax than a set of rules based on the notion of "digital investment"
- Language
- eng
- Label
- Ten questions about why and how to tax the digitalized economy
- Title
- Ten questions about why and how to tax the digitalized economy
- Language
- eng
- Summary
- In this article, the author raises major policy questions with regard to current OECD and EU projects which aim at the taxation of the digitalized economy. He lays out the basic choice between tax measures securing one-time taxation of profits and a full shift of taxing rights towards market countries, and he presents options including dedicated new taxes on digital transactions, a realignment of source rules or (preliminary) withholding taxes. He concludes that the currently discussed new set of rules based on the notion of "digital presence" seems less in line with the traditional understanding of the corporate tax than a set of rules based on the notion of "digital investment"
- Citation source
- In: Bulletin for international taxation. - Amsterdam. - Vol. 72 (2018), no. 4/5 (Special issue) ; p. 278-292
- http://library.link/vocab/creatorName
- Schön, W
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- OECD
- digital economy
- ring-fencing
- equalization tax
- withholding tax
- Label
- Ten questions about why and how to tax the digitalized economy
- Label
- Ten questions about 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/Ten-questions-about-why-and-how-to-tax-the/Tn33HRXIBRM/" 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/Ten-questions-about-why-and-how-to-tax-the/Tn33HRXIBRM/">Ten questions about 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>
