Taxing the Digital Economy: Theory, Policy and Practice

ISBN-13: 9781108485241 / Angielski / Twarda / 2021 / 250 str.

Craig Elliffe

Opis

Highly digitalised businesses threaten the viability of the international corporate tax system. Can a new system overcome these challenges?

Recenzje

'There is no 'hotter' topic on the agenda of the international tax regime than the taxation of the digital economy … The book is an important and timely resource for whomever wishes to study the issue.' Yariv Brauner, British Tax Review

Spis treści

Part I: 1. Taxing cross-border business income; 2. The development of digital business; 3. Challenges to the tax system posed by the digitalisation of business; 4. Responding to the challenges: legal constraints on any changes to the current framework; Part II: 5. The OECD secretariat's and inclusive framework's proposals for multilateral reforms; 6. Examining the proposals for multilateral reforms; 7. Implementing the proposals for multilateral reforms; 8. The influence of alternative policy strategies on the 2020s compromise; 9. Interim solutions and long term reforms; Index.