Tax and the digital economy: challenges and proposals for reform
Tax and the Digital Economy' provides a detailed analysis of the impact of the digitalization process on tax policy, tax administration and taxpayers. The increasingly digitalized global economy is undermining the usefulness of many traditional tax concepts. In addition to the issues of double...
Gespeichert in:
| Weitere Verfasser: | , , , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Alphen aan den Rijn
Wolters Kluwer
[2019]
|
| Schriftenreihe: | Series on international taxation
volume 69 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Zusammenfassung: | Tax and the Digital Economy' provides a detailed analysis of the impact of the digitalization process on tax policy, tax administration and taxpayers. The increasingly digitalized global economy is undermining the usefulness of many traditional tax concepts. In addition to the issues of double taxation and double non-taxation, important questions arise concerning the allocation of taxing rights in respect of income from cross-border digital transactions. This is the first book to analyse what changes are possible, necessary and feasible in order to forestall the unravelling of the existing international tax framework and to provide guidance on ways to adapt national tax systems to a digitalized world |
| Beschreibung: | xxiv, 342 Seiten |
| ISBN: | 9789403503615 |
Internformat
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| id | DE-604.BV046064036 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T08:34:15Z |
| institution | BVB |
| isbn | 9789403503615 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-031445333 |
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| physical | xxiv, 342 Seiten |
| publishDate | 2019 |
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| series | Series on international taxation |
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| spelling | Tax and the digital economy challenges and proposals for reform edited by Werner Haslehner, Georg Kofler, Katerina Pantazatou, Alexander Rust Alphen aan den Rijn Wolters Kluwer [2019] © 2019 xxiv, 342 Seiten txt rdacontent n rdamedia nc rdacarrier Series on international taxation volume 69 Tax and the Digital Economy' provides a detailed analysis of the impact of the digitalization process on tax policy, tax administration and taxpayers. The increasingly digitalized global economy is undermining the usefulness of many traditional tax concepts. In addition to the issues of double taxation and double non-taxation, important questions arise concerning the allocation of taxing rights in respect of income from cross-border digital transactions. This is the first book to analyse what changes are possible, necessary and feasible in order to forestall the unravelling of the existing international tax framework and to provide guidance on ways to adapt national tax systems to a digitalized world Internationales Steuerrecht (DE-588)4027451-2 gnd rswk-swf Digitalisierung (DE-588)4123065-6 gnd rswk-swf Reform (DE-588)4115716-3 gnd rswk-swf Taxation Law and legislation (DE-588)1071861417 Konferenzschrift 2018 Luxemburg <Stadt> gnd-content Internationales Steuerrecht (DE-588)4027451-2 s Digitalisierung (DE-588)4123065-6 s Reform (DE-588)4115716-3 s DE-604 Haslehner, Werner C. (DE-588)1203155212 edt Kofler, Georg 1977- (DE-588)121130320 edt Pantazatou, Katerina (DE-588)1180672623 edt Rust, Alexander 1973- (DE-588)133882233 edt Erscheint auch als Online-Ausgabe 978-94-035-0335-6 Series on international taxation volume 69 (DE-604)BV000014030 69 BFH Titelblattscan application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=031445333&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Tax and the digital economy challenges and proposals for reform Series on international taxation Internationales Steuerrecht (DE-588)4027451-2 gnd Digitalisierung (DE-588)4123065-6 gnd Reform (DE-588)4115716-3 gnd |
| subject_GND | (DE-588)4027451-2 (DE-588)4123065-6 (DE-588)4115716-3 (DE-588)1071861417 |
| title | Tax and the digital economy challenges and proposals for reform |
| title_auth | Tax and the digital economy challenges and proposals for reform |
| title_exact_search | Tax and the digital economy challenges and proposals for reform |
| title_full | Tax and the digital economy challenges and proposals for reform edited by Werner Haslehner, Georg Kofler, Katerina Pantazatou, Alexander Rust |
| title_fullStr | Tax and the digital economy challenges and proposals for reform edited by Werner Haslehner, Georg Kofler, Katerina Pantazatou, Alexander Rust |
| title_full_unstemmed | Tax and the digital economy challenges and proposals for reform edited by Werner Haslehner, Georg Kofler, Katerina Pantazatou, Alexander Rust |
| title_short | Tax and the digital economy |
| title_sort | tax and the digital economy challenges and proposals for reform |
| title_sub | challenges and proposals for reform |
| topic | Internationales Steuerrecht (DE-588)4027451-2 gnd Digitalisierung (DE-588)4123065-6 gnd Reform (DE-588)4115716-3 gnd |
| topic_facet | Internationales Steuerrecht Digitalisierung Reform Konferenzschrift 2018 Luxemburg <Stadt> |
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