Tax and the digital economy: challenges and proposals for reform
Gespeichert in:
| Weitere beteiligte Personen: | , , , |
|---|---|
| Format: | Buch |
| Sprache: | Englisch |
| Veröffentlicht: |
Alphen aan den Rijn
Wolters Kluwer
[2019]
|
| Schriftenreihe: | Series on international taxation
volume 69 |
| Schlagwörter: | |
| Links: | 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 |
| Abstract: | 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 |
| Umfang: | xxiv, 342 Seiten |
| ISBN: | 9789403503615 |
Internformat
MARC
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Datensatz im Suchindex
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| genre_facet | Konferenzschrift 2018 Luxemburg <Stadt> |
| id | DE-604.BV046064036 |
| illustrated | Not Illustrated |
| indexdate | 2024-12-20T18:42:14Z |
| institution | BVB |
| isbn | 9789403503615 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-031445333 |
| oclc_num | 1111840151 |
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| physical | xxiv, 342 Seiten |
| publishDate | 2019 |
| publishDateSearch | 2019 |
| publishDateSort | 2019 |
| publisher | Wolters Kluwer |
| record_format | marc |
| series | Series on international taxation |
| series2 | Series on international taxation |
| 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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