Cargando…
Taxation, Data and Destination : An Analysis of Destination-Based Taxation from the Perspective of Tax Principles and Data Protection Regulation /
The book analyzes two destination-based corporate tax models, their application to different types of digitalized business models, and their compliance with tax and data protection law frameworks.
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Amsterdam :
IBFD Publications USA, Incorporated,
2022.
|
| Colección: | IBFD Doctoral ;
64. |
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
| LEADER | 00000cam a2200000 i 4500 | ||
|---|---|---|---|
| 001 | EBOOKCENTRAL_on1343247609 | ||
| 003 | OCoLC | ||
| 005 | 20240329122006.0 | ||
| 006 | m o d | ||
| 007 | cr cnu---unuuu | ||
| 008 | 220910s2022 ne o ||| 0 eng d | ||
| 040 | |a EBLCP |b eng |e rda |c EBLCP |d YDX |d OCLCF |d OCLCQ |d N$T |d SFB |d OCLCQ |d OCLCO | ||
| 019 | |a 1343197465 | ||
| 020 | |a 9789087227791 |q electronic book | ||
| 020 | |a 9087227795 |q electronic book | ||
| 029 | 1 | |a AU@ |b 000074537190 | |
| 035 | |a (OCoLC)1343247609 |z (OCoLC)1343197465 | ||
| 050 | 4 | |a HD2753.A3 |b S56 2022eb | |
| 082 | 0 | 4 | |a 336.24/3 |2 23/eng/20221122 |
| 049 | |a UAMI | ||
| 100 | 1 | |a Sinnig, Julia, |e author. | |
| 245 | 1 | 0 | |a Taxation, Data and Destination : |b An Analysis of Destination-Based Taxation from the Perspective of Tax Principles and Data Protection Regulation / |c Julia Sinnig. |
| 264 | 1 | |a Amsterdam : |b IBFD Publications USA, Incorporated, |c 2022. | |
| 300 | |a 1 online resource (401 p.). | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 490 | 1 | |a IBFD Doctoral ; |v 64 | |
| 505 | 0 | |a Cover -- IBFD Doctoral Series -- Title -- Copyright -- Table of Contents -- Disclaimer -- Acknowledgements -- List of Abbreviations -- Chapter 1: Introduction -- 1.1. Presentation of the topic and problems -- 1.1.1. Challenges of the digitalized economy -- 1.1.2. Tax concerns triggered by digital activities -- 1.1.3. Requirements for a tax solution -- 1.2. Questions and objectives guiding this research -- 1.2.1. Research question -- 1.2.2. State of the art and merit of the research -- 1.2.3. Delimitation of the research and methodology -- 1.3. Structure of the book | |
| 505 | 8 | |a Chapter 2: The Destination-Based Corporate Tax Proposals -- 2.1. Introduction -- 2.2. A broader DBCT: The DBCFT -- 2.2.1. Rationale behind the DBCFT -- 2.2.2. Personal and objective scope and taxable base of the DBCFT -- 2.2.3. Territorial scope: Destination basis -- 2.2.4. Preliminary justification of the DBCFT to respond to digital tax challenges -- 2.3. The proposed solution: The DDBCT -- 2.3.1. Rationale behind the DDBCT -- 2.3.2. Characteristics of the DDBCT -- 2.3.2.1. Personal and objective scope | |
| 505 | 8 | |a 2.3.2.1.1. Digitalized goods or services, including goods and services provided through digitalized means -- 2.3.2.1.2. User data -- 2.3.2.1.3. User participation -- 2.3.2.2. Territorial scope: Destination basis -- 2.3.2.2.1. Definition of destination -- 2.3.2.2.2. Localizability of the four options -- 2.3.2.3. Taxable base and tax rate -- 2.3.2.4. The use of thresholds -- 2.3.3. Preliminary justification of the DDBCT to answer the digital tax challenges -- 2.3.4. Distinguishing the DDBCT from other proposals -- 2.4. Conclusion | |
| 505 | 8 | |a Chapter 3: The Reality of the Digitalized Economy: Practical Issues Deduced from Business Models -- 3.1. Introduction -- 3.2. Historic context of the discussion on the tax challenges of digitalized business models -- 3.3. E-commerce -- 3.3.1. Definition of e-commerce -- 3.3.2. Personal data and user participation in e-commerce -- 3.3.3. Tax treatment of e-commerce -- 3.3.3.1. Taxation today: Application of articles 7 and 5 of the OECD Model -- 3.3.3.2. Taxation under DDBCT and DBCFT -- 3.3.4. Interim conclusion on the taxation of e-commerce | |
| 505 | 8 | |a 3.4. Intermediation services/digital multi-sided markets -- 3.4.1. Definition of intermediation services/digital multi-sided markets -- 3.4.1.1. Online market places and online brokerage services -- 3.4.1.2. Online advertising -- 3.4.1.2.1. Classification of online advertising -- 3.4.1.2.2. Defining the functioning of online advertising -- 3.4.1.2.3. Examples: Google and Facebook's advertising models -- 3.4.1.3. Online gaming -- 3.4.2. Personal data and user participation in intermediation services and their location -- 3.4.2.1. Online market places and online brokerage services | |
| 500 | |a 3.4.2.2. Online advertising | ||
| 520 | |a The book analyzes two destination-based corporate tax models, their application to different types of digitalized business models, and their compliance with tax and data protection law frameworks. | ||
| 590 | |a ProQuest Ebook Central |b Ebook Central Academic Complete | ||
| 650 | 0 | |a Corporations |x Taxation. | |
| 650 | 6 | |a Sociétés |x Impôts. | |
| 650 | 7 | |a Corporations |x Taxation |2 fast | |
| 776 | 0 | 8 | |i Print version: |a Sinnig, Julia |t Taxation, Data and Destination |d Amsterdam : IBFD Publications USA, Incorporated,c2022 |z 9789087227784 |
| 830 | 0 | |a IBFD Doctoral ; |v 64. | |
| 856 | 4 | 0 | |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=29687399 |z Texto completo |
| 938 | |a ProQuest Ebook Central |b EBLB |n EBL29687399 | ||
| 938 | |a YBP Library Services |b YANK |n 303106419 | ||
| 938 | |a EBSCOhost |b EBSC |n 3373167 | ||
| 994 | |a 92 |b IZTAP | ||