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The Challenge of the Digital Economy : Markets, Taxation and Appropriate Economic Models
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  • The Challenge of the Digital Economy : Markets, Taxation and Appropriate Economic Models
    • Introduction: The Digital Economy and Fiscal Policy in the Age of E-Commerce
    • The Damages of Fiscal Competition in Europe and Alternatives to Anarchy
    • Base Erosion and Profit Shifting
    • RETRACTED CHAPTER: OECD BEPS: Reconciling Global Trade, Taxation Principles and the Digital Economy
    • Federalism, E-Commerce and Public Finance in the USA
    • A Few Ideas for Reforming Internet Taxation
    • The Digital Economy and the Tax Regime in the UK
    • Conclusions: Taxation and the Future of the Digital Economy
    • Retraction Note to: OECD BEPS: Reconciling Global Trade, Taxation Principles and the Digital Economy
Hylly
  • CHALLENGE 36.1
Nimeke- ja vastuullisuusmerkintö
  • The Challenge of the Digital Economy : Markets, Taxation and Appropriate Economic Models
Julkaistu
  • Palgrave Macmillan, Cham : 2017.
SAB-luokituskoodi
  • 36.1
Muu luokituskoodi
  • 36.1
Ulkoasutiedot
  • XVII, 148.
Huomautus sisällöstä, tiivistelmä tms.
  • This volume presents contributions that analyse the extraordinary impact of digital technology on business, services, and the production of value in many sectors of the economy. At the heart of this book is the fact that the entire digital economy is now worth almost 6% of global GDP, and it continues to grow at an unprecedented rate. The volume covers the general debate on taxation and the digital economy with the chapters by Russo, Makiyama and Boccia, before completing the analysis with discussion of three national case studies covering the U.S. (Pagano), U.K. (Leonardi) and Italy (Boccia and Leonardi). Contributors are leading experts in the fields of taxation and the digital economy and contextualise the key issues surrounding the digitalisation of the economy from an international perspective.
Asiasana - Kontrolloimaton
Henkilönnimi
  • Boccia, Francesco.
  • Leonardi, Robert.
Osakohde
ISBN
  • 978-3-319-43689-0
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This volume presents contributions that analyse the extraordinary impact of digital technology on business, services, and the production of value in many sectors of the economy. At the heart of this book is the fact that the entire digital economy is now worth almost 6% of global GDP, and it continues to grow at an unprecedented rate. The volume covers the general debate on taxation and the digital economy with the chapters by Russo, Makiyama and Boccia, before completing the analysis with discussion of three national case studies covering the U.S. (Pagano), U.K. (Leonardi) and Italy (Boccia and Leonardi). Contributors are leading experts in the fields of taxation and the digital economy and contextualise the key issues surrounding the digitalisation of the economy from an international perspective.

Lähetä
Niteen tunnusTilaEräpäiväKuuluuSijaintiHylly
24662Saatavana KirjastoKirjasto 36.1