Book Cover

Title Taxation in a global digital economy / edited by Ina Kerschner, Maryte Somare
Published Wien : Linde, [2017]
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Description 1 online resource
Series Series on international tax law ; volume 107
Schriftenreihe zum internationalen Steuerrecht ; Bd. 107
Summary "Time to discuss anti-BEPS measures around digitalization. In the course of the BEPS Report on Action 1, it was concluded that there was no instantaneous need for specific rules to address base erosion and profit shifting (BEPS) made possible by the digitalization of enterprises and new digital businesses. At the same time, it was acknowledged that general measures may not suffice with the assessment of results to begin in 2020. While awaiting possible fundamental reforms of the tax framework, it is time to discuss anti-BEPS measures bearing in mind the peculiar features of the digital economy such as increased mobility, no need for physical presence, and dematerialization. The Book focuses on five key areas of interest: International Tax Policy, Tax Treaty Law, Transfer Pricing, Indirect Taxation, Issues EU Law. "Taxation in a Global Digital Economy" analyses the issues and addresses the five key areas of interest from various viewpoints."-- Provided by publisher
Notes Online resource; title from PDF title page (EBSCO, viewed December 8, 2017)
Bibliography Includes bibliographical references
Subject Organisation for Economic Co-operation and Development. Secretary-General. Action plan on base erosion and profit shifting.
Economic development -- Technological innovations.
International business enterprises -- Taxation -- Law and legislation.
Form Electronic book
Author Kerschner, Ina, editor
Somare, Maryte, editor
ISBN 3709409047 (electronic bk.)
9783709409046 (electronic bk.)