Taxing the Digital Economy
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Taxing the Digital Economy
Theory, Policy and Practice
Elliffe, Craig
Cambridge University Press
05/2021
250
Dura
Inglês
9781108485241
15 a 20 dias
670
Descrição não disponível.
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.
Este título pertence ao(s) assunto(s) indicados(s). Para ver outros títulos clique no assunto desejado.
International; tax; digital; allocation; taxing-rights; source-taxation; permanent establishments;treaties; OECD/G20; destination
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.
Este título pertence ao(s) assunto(s) indicados(s). Para ver outros títulos clique no assunto desejado.
