Taxing the Digital Economy

Download or Read eBook Taxing the Digital Economy PDF written by Craig Elliffe and published by Cambridge University Press. This book was released on 2021-05-13 with total page 355 pages. Available in PDF, EPUB and Kindle.
Taxing the Digital Economy
Author :
Publisher : Cambridge University Press
Total Pages : 355
Release :
ISBN-10 : 9781108617918
ISBN-13 : 1108617913
Rating : 4/5 (18 Downloads)

Book Synopsis Taxing the Digital Economy by : Craig Elliffe

Book excerpt: The question of how to tax multinational companies that operate highly digitalised business models is one of the most contested areas of international taxation. The tax paid in the jurisdictions in which these companies operate has not kept pace with their immense growth and the OECD has proposed a new international tax compromise that will allocate taxing rights to market jurisdictions and remove the need to have a physical presence in the taxing jurisdictions in order to sustain taxability. In this work, Craig Elliffe explains the problems with the existing international tax system and its inability to respond to challenges posed by digitalised companies. In addition to looking at how the new international tax rules will work, Elliffe assesses their likely effectiveness and highlights features that are likely to endure in the next waves of international tax reform.


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