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Taxing the digital economy : the EU proposals and other insights / editors: Pasquale Pistone and Dennis Weber.

Contributor(s): Pistone, Pasquale [editor.] | Weber, D. M. (Dennis Manolito), 1970- [editor.] | ProQuest (Firm) [distributor.].Publisher: Amsterdam : IBFD, 2019Content type: text | still image Media type: computer Carrier type: online resourceISBN: 9789087225599; 9789087225582; 9789087225605.Subject(s): Electronic commerce -- Taxation -- Law and legislation | Internet -- Economic aspects | Information technology -- Economic aspectsGenre/Form: Electronic books.Online resources: Click here to access online - 1 user
Contents:
OECD consultations on the digital economy : "tax base reallocation" and " I'll tax if you don't"? -- Transfer pricing for data businesses : how to apply the arm's length principle to the digital economy -- User contribution to value creation : the benefit principle in the spotlight -- Taxation of the digital economy : a new dawn for multilateralism and mutual recognition -- New nexus for the digital economy :an analysis of digital, revenue-based and user-based factors -- Solving allocation of taxing rights debate for the digitalized economy : shortcomings of the digital PE proposal and reconsideration of the base-eroding payments proposal -- Unilateralism in taxing the digitalized economy : comparing the EU digital services tax proposal and the Indian equalization levy -- Comments on the digital services tax : a panacea or placebo to the taxation of the digital economy? -- Some critical remarks about the DST proposal -- Digital services tax : a critical analysis and comparison with the VAT system -- The compatibility of the EU digital services tax with EU and WTO law : requiem aeternam donate nascenti tributo -- Taxing the digital economy : the Italian digital services tax -- The one-stop shop for VAT and digital services tax -- The blockchain revolution for for transfer pricing documentation : if not 2020, then when?
Holdings
Item type Current library Class number Status Date due Barcode
ebook House of Lords Library - Palace Online access ELECTRONIC RESOURCES (Browse shelf(Opens below)) Available 2020-1327

Electronic book available via the Ebook Central platform.

OECD consultations on the digital economy : "tax base reallocation" and " I'll tax if you don't"? -- Transfer pricing for data businesses : how to apply the arm's length principle to the digital economy -- User contribution to value creation : the benefit principle in the spotlight -- Taxation of the digital economy : a new dawn for multilateralism and mutual recognition -- New nexus for the digital economy :an analysis of digital, revenue-based and user-based factors -- Solving allocation of taxing rights debate for the digitalized economy : shortcomings of the digital PE proposal and reconsideration of the base-eroding payments proposal -- Unilateralism in taxing the digitalized economy : comparing the EU digital services tax proposal and the Indian equalization levy -- Comments on the digital services tax : a panacea or placebo to the taxation of the digital economy? -- Some critical remarks about the DST proposal -- Digital services tax : a critical analysis and comparison with the VAT system -- The compatibility of the EU digital services tax with EU and WTO law : requiem aeternam donate nascenti tributo -- Taxing the digital economy : the Italian digital services tax -- The one-stop shop for VAT and digital services tax -- The blockchain revolution for for transfer pricing documentation : if not 2020, then when?

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