TY  - BOOK
AU  - Pistone,Pasquale
AU  - Weber,D.M.
ED  - ProQuest (Firm),
TI  - Taxing the digital economy: the EU proposals and other insights 
SN  - 9789087225599
PY  - 2019///
CY  - Amsterdam
PB  - IBFD
KW  - Electronic commerce
KW  - Taxation
KW  - Law and legislation
KW  - Internet
KW  - Economic aspects
KW  - Information technology
KW  - Electronic books
N1  - 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?
UR  - https://ebookcentral.proquest.com/lib/parliamentuk/detail.action?docID=6176451
ER  -