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Tax Theory Applied to the Digital Economy
Language: en
Pages: 0
Authors: Cristian Óliver Lucas-Mas
Categories: Business & Economics
Type: BOOK - Published: 2021 - Publisher:

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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
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.
Tax Theory Applied to the Digital Economy
Language: en
Pages: 217
Authors: Cristian Óliver Lucas-Mas
Categories: Business & Economics
Type: BOOK - Published: 2021-03-10 - Publisher: World Bank Publications

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Digital technology allows businesses to operate in a country without a physical presence, which poses challenges for traditional taxation. The digital debate fo
Taxation History, Theory, Law and Administration
Language: en
Pages: 507
Authors: Parthasarathi Shome
Categories: Business & Economics
Type: BOOK - Published: 2021-04-09 - Publisher: Springer Nature

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Tax practitioners are unfamiliar with tax theory. Tax economists remain unfamiliar with tax law and tax administration. Most textbooks relate mainly to the US,
The Oxford Handbook of the Digital Economy
Language: en
Pages: 615
Authors: Martin Peitz
Categories: Business & Economics
Type: BOOK - Published: 2012-08-23 - Publisher: Oxford University Press

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The economic analysis of the digital economy has been a rapidly developing research area for more than a decade. Through authoritative examination by leading sc