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Taxing the Digital Economy de Craig Elliffe

Taxing the Digital Economy: Cambridge Tax Law Series

Autor Craig Elliffe
en Limba Engleză Paperback – 18 apr 2024
In dealing with digital companies, the international tax world is at a crossroads: reform will either involve unilateral country-by-country digital services taxes, or a consensus-driven multilateral new 2020s compromise developed by the OECD. This book provides a comprehensive analysis of the effectiveness of the OECD's proposed reforms.
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Specificații

ISBN-13: 9781108719339
ISBN-10: 1108719333
Pagini: 356
Dimensiuni: 152 x 229 x 20 mm
Greutate: 0.52 kg
Editura: Cambridge University Press
Seria Cambridge Tax Law Series

Cuprins

Part I: 1. Taxing cross-border business income; 2. The development of digital business; 3. Challenges to the tax system posed by the digitalisation of business; 4. Responding to the challenges: legal constraints on any changes to the current framework; Part II: 5. The OECD secretariat's and inclusive framework's proposals for multilateral reforms; 6. Examining the proposals for multilateral reforms; 7. Implementing the proposals for multilateral reforms; 8. The influence of alternative policy strategies on the 2020s compromise; 9. Interim solutions and long term reforms; Index.

Recenzii

'Professor Elliffe comprehensively discusses the most controversial subject of the current global tax conversation, which challenges the roots of the traditional international tax system. A fine work and a must-read book.' Robert Danon, Professor of Law at the University of Lausanne and Chairman of the Permanent Scientific Committee of the International Fiscal Association (IFA)
'This outstanding book covers the hottest topic in international taxation, and both countries and international organizations are in the process of rapidly changing the rules. Under these circumstances, plus a global pandemic, it is very hard to do what Craig Elliffe has successfully done: to produce an eminently readable, short, and accurate summary of both the current state of affairs and its historical origins, going back a century to the original 1920s compromise that created the international tax regime (ITR).' Reuven Avi-Yonah, Irwin I. Cohn Professor of Law, University of Michigan
'A truly global tax book - presenting a holistic view of the tax issues of the digital economy built on wide-ranging comparative and foundational research.' Wolfgang Schön, Director of The Max Planck Institute for Tax Law and Public Finance, Munich
'Taxation of the digital[ised] economy is the current focus of the international tax world's attention. The first part of this book explains the historical background and the challenges to the current tax regime. The second part examines the OECD proposals (as they stood in early 2020), and various alternatives including DBCFTs and DPTs, as well as unilateral DSTs. Whatever becomes of the OECD project, the discussion here will remain valuable as a resource and guide.' Philip Baker QC, Gray's Inn and Oxford University, author of Double Taxation Conventions
'Professor Craig Elliffe's book is one of the first independent and comprehensive works of scholarship to seriously analyse these challenges, the political process that dominates the work on them within the international tax regime, and the concrete proposals to resolve them. The book is an important and timely resource for whomever wishes to study the issue.' Yariv Brauner, BTR
'There is no 'hotter' topic on the agenda of the international tax regime than the taxation of the digital economy … The book is an important and timely resource for whomever wishes to study the issue.' Yariv Brauner, British Tax Review

Notă biografică