Tax and the Digital Economy

Released on by Werner Haslehner
preview-18

  • Tax and the Digital Economy Book Detail

  • Author : Werner Haslehner
  • Release Date : 2019-05-01
  • Publisher : Kluwer Law International B.V.
  • Genre : Law
  • Pages : 370
  • ISBN 13 : 9403503351
  • File Size : 97,97 MB
DOWNLOAD BOOK

Tax and the Digital Economy by Werner Haslehner PDF Summary

Book Description: 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 is the first book to analyse 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 expert 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. It is generally acknowledged that there is a need to monitor how the digital transformation may be impacting value creation. This book is a key milestone toward developing a durable, long-term solution to the tax challenges posed by the digitalization of the economy. With its thorough scrutiny of proposals for digital services tax and virtual permanent establishments, insightful analysis of digital services and detailed description of the impact of big data on tax administration and taxpayer protection, it will quickly prove indispensable for tax practitioners and the international tax community more generally.

Disclaimer: www.yourbookbest.com does not own Tax and the Digital Economy books pdf, neither created or scanned. We just provide the link that is already available on the internet, public domain and in Google Drive. If any way it violates the law or has any issues, then kindly mail us via contact us page to request the removal of the link.

Tax and the Digital Economy

Tax and the Digital Economy

File Size : 96,96 MB
Total View : 4321 Views
DOWNLOAD

The increasingly digitalized global economy is undermining the usefulness of many traditional tax concepts. In addition to issues of double taxation and double

Taxing the Digital Economy

Taxing the Digital Economy

File Size : 61,61 MB
Total View : 9756 Views
DOWNLOAD

The question of how to tax multinational companies that operate highly digitalised business models is one of the most contested areas of international taxation.

Tax Theory Applied to the Digital Economy

Tax Theory Applied to the Digital Economy

File Size : 11,11 MB
Total View : 3894 Views
DOWNLOAD

This book analyzes the tax disruptive aspects of new digital business models to determine the need for new tax measures to address the tax challenges of the dig

The Challenge of the Digital Economy

The Challenge of the Digital Economy

File Size : 20,20 MB
Total View : 1342 Views
DOWNLOAD

This volume presents contributions that analyse the extraordinary impact of digital technology on business, services, and the production of value in many sector