Tax and the digital economy : challenges and proposals for reform

Resource Information

The work Tax and the digital economy : challenges and proposals for reform represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

Tax and the digital economy : challenges and proposals for reform

Contributor

• Haslehner, W.C
• Kofler, G.W
• Pantazatou, K
• Rust, A

Subject

• DST
• PE
• big data
• collection of tax
• digital economy
• intangibles
• robot tax
• sharing economy
• significant digital presence
• tax policy
• user participation
• virtual currency

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

Series statement

Series on international taxation

Series volume

69