Name: Tax and the digital economy : challenges and proposals for reform
ISBN: 9789403503509

Tax and the digital economy : challenges and proposals for reform

The Resource Tax and the digital economy : challenges and proposals for reform

Label

Tax and the digital economy : challenges and proposals for reform

Contents

Chapter 1: The 2018 OECD interim report
Robert, E.
; p. 1-8
Chapter 2: The "genuine link" requirement for source taxation in public international law
Kokott, J.
; p. 9-23
Chapter 3: EU and WTO Law limits on digital business taxation
Haslehner, W.C.
; p. 25-48
Chapter 4: Fairness of the taxation of the digital economy
Bizioli, G.
; p. 49-65
Chapter 5: Tax policy for the digitalized economy under Benjamin Franklin's rule for decision-making
Báez Moreno, A.
Brauner, Y.
; p. 67-100
Chapter 6: Equalization taxes and the EU's 'digital services tax'
Kofler, G.W.
Sinnig, J.
; p. 101-145
Chapter 7: Digital permanent establishments on its way to becoming a reality? The EU Commission's proposal on taxing 'significant digital presence'
Bräumann, P.
; p. 147-176
Chapter 8: Tax treatment of digital currencies
Tumpel, M.
Kofler, J.
; p. 177-188
Chapter 9: Taxing remote digital supplies
Lamensch, M.
; p. 189-214
Chapter 10: The taxation of the sharing economy
Pantazatou, K.
; p. 215-235
Chapter 11: Effective taxation versus effective data protection?
Wöhrer, V.
; p. 237-260
Chapter 12: Digitalization and the future of national tax systems : taxing robots?
Englisch, J.
; p. 261-281
Chapter 13: Big data in tax collection and enforcement
Ehrke-Rabel, T.
; p. 283-334

Extent

xxiv, 342 p.

Isbn

9789403503509

Isbn Type

(web-pdf)

Record ID

u117500

Context

Context of Tax and the digital economy : challenges and proposals for reform

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Context