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Taxing the Digital Economy
Language: en
Pages: 355
Authors: Craig Elliffe
Categories: Law
Type: BOOK - Published: 2021-05-13 - Publisher: Cambridge University Press

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The question of how to tax multinational companies that operate highly digitalised business models is one of the most contested areas of international taxation.
The Challenge of the Digital Economy
Language: en
Pages: 158
Authors: Francesco Boccia
Categories: Business & Economics
Type: BOOK - Published: 2017-02-08 - Publisher: Springer

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This volume presents contributions that analyse the extraordinary impact of digital technology on business, services, and the production of value in many sector
OECD/G20 Base Erosion and Profit Shifting Project Addressing the Tax Challenges of the Digital Economy
Language: en
Pages: 202
Authors: OECD
Categories:
Type: BOOK - Published: 2014-09-16 - Publisher: OECD Publishing

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This book presents an analysis of the challenges the spread of the digital economy poses for international taxation.
Taxing Profit in a Global Economy
Language: en
Pages: 401
Authors: Michael P. Devereux
Categories: Business & Economics
Type: BOOK - Published: 2020-09-29 - Publisher: Oxford University Press

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The international tax system is in dire need of reform. It allows multinational companies to shift profits to low tax jurisdictions and thus reduce their global
Tax Sovereignty and the Law in the Digital and Global Economy
Language: en
Pages: 258
Authors: Francesco Farri
Categories: Business & Economics
Type: BOOK - Published: 2020-09-27 - Publisher: Routledge

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This book discusses which is the most appropriate tax dimension to best manage the new horizons of the global and digital economy. In this perspective, the effi