Taxing Tech : the Future of Digital Taxation
Language: en
Pages:
Authors: L.V. Faulhaber
Categories:
Type: BOOK - Published: 2019 - Publisher:

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In recent months, France and the United Kingdom have announced new taxes that are designed to target large multinational tech companies. In response, the United
The Future of Digital Services Taxes
Language: en
Pages:
Authors: G.W. Kofler
Categories:
Type: BOOK - Published: 2021 - Publisher:

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In March 2018, the European Commission presented its 'Digital Taxation Package', which included not only a longterm solution in the form of a 'significant digit
Tec(h)tonic Shifts: Taxing the “Digital Economy”
Language: en
Pages: 81
Authors: Aqib Aslam
Categories: Business & Economics
Type: BOOK - Published: 2020-05-29 - Publisher: International Monetary Fund

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The ever-increasing digitalization of businesses has accelerated the need to address the many shortcomings and unresolved issues within the international corpor
Corporate Income Taxes under Pressure
Language: en
Pages: 388
Authors: Ruud A. de Mooij
Categories: Business & Economics
Type: BOOK - Published: 2021-02-26 - Publisher: International Monetary Fund

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The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the d
Tax Theory Applied to the Digital Economy
Language: en
Pages: 217
Authors: Cristian Óliver Lucas-Mas
Categories: Business & Economics
Type: BOOK - Published: 2021-03-10 - Publisher: World Bank Publications

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Digital technology allows businesses to operate in a country without a physical presence, which poses challenges for traditional taxation. The digital debate fo