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.

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Sinnig, Julia (Autor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Amsterdam : IBFD Publications USA, Incorporated, 2022.
Colección:IBFD Doctoral ; 64.
Temas:
Corporations > Taxation.
Sociétés > Impôts.
Corporations > Taxation
Acceso en línea:Texto completo
Tabla de Contenidos:
  • 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
  • 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
  • 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
  • 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
  • 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

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