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Tax theory applied to the digital economy : a proposal for a digital data tax and a global internet tax agency /
"Digital technology allows businesses to operate in a country without a physical presence, which poses challenges for traditional taxation. The digital debate focuses on direct taxation and the creation of new taxing rights arising from the tax claims of market jurisdictions on income obtained...
| Clasificación: | Libro Electrónico |
|---|---|
| Autores principales: | , |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Washington, DC :
World Bank Group,
[2021]
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| Temas: | |
| Acceso en línea: | Texto completo |
Tabla de Contenidos:
- Introduction to taxing the digital economy
- Tax challenges of taxing the digital economy
- Tax principles applied to taxing the digital economy
- Economic and legal issues of taxing the digital economy
- Tax policy issues of taxing the digital economy
- Tax administration issues of taxing the digital economy
- Tax proposal for taxing the digital economy
- Conclusion.