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Tax and the Digital Economy: Challenges and Proposals for Reform


ISBN13: 9789403503615
Published: May 2019
Publisher: Kluwer Law International
Country of Publication: The Netherlands
Format: Hardback
Price: £111.00



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Tax and the Digital Economyi> provides a detailed analysis of the impact of the digitalization process on tax policy, tax administration and taxpayers. The increasingly digitalized global economy is undermining the usefulness of many traditional tax concepts. In addition to the issues of double taxation and double non-taxation, important questions arise concerning the allocation of taxing rights in respect of income from cross-border digital transactions. This is the first book to analyse what changes are possible, necessary and feasible in order to forestall the unravelling of the existing international tax framework and to provide guidance on ways to adapt national tax systems to a digitalized world.

What’s in this book:

Focusing in turn on the legal framework, specific proposals for adapting tax concepts for the digital economy, types of transactions and administrative issues such as those around data protection and digital currencies, the expert contributors discuss such challenges to taxation as the following:

  • the pervasiveness of intangible assets;
  • new value creation models;
  • the ascendance of the sharing economy and digital services;
  • virtual currencies;
  • the importance of user participation for digital platforms;
  • cloud computing;
  • the impact of Big Data on tax enforcement;
  • virtual business presence; and
  • the influence of robotization.
Throughout, the authors scrutinize proposals made by the Organisation for Economic Co-operation and Development (OECD), the EU and individual countries and their likely impact going forward. They also attend to the limits imposed on reform possibilities by public international law, EU law and constitutional law.

How this will help you:

It is generally acknowledged that there is a need to monitor how the digital transformation may be impacting value creation. This book is a key milestone towards developing a durable, long-term solution to the tax challenges posed by the digitalization of the economy. With its thorough scrutiny of proposals for a digital services tax and virtual permanent establishments, and its astute analysis of modern digital services taxation, it will quickly prove indispensable for tax practitioners and the international tax community more generally in understanding the challenges arising for tax policy from digitalization.

Subjects:
Taxation
Contents:
Editors
Contributors
Preface and Acknowledgements
CHAPTER 1
The 2018 OECD Interim Report
Eric Robert
CHAPTER 2
The ‘Genuine Link’ Requirement for Source Taxation in Public International Law
Juliane Kokott
CHAPTER 3
EU and WTO Law Limits on Digital Business Taxation
Werner Haslehner
CHAPTER 4
Fairness of the Taxation of the Digital Economy
Gianluigi Bizioli
CHAPTER 5
Tax Policy for the Digitalized Economy under Benjamin Franklin’s Rule for Decision-Making
Andrés Báez Moreno & Yariv Brauner
CHAPTER 6
Equalization Taxes and the EU’s ‘Digital Services Tax’
Georg Kofler & Julia Sinnig
CHAPTER 7
Digital Permanent Establishments on Its Way to Becoming a Reality? The EU Commission’s Proposal on Taxing ‘Significant Digital Presence’
Peter Bräumann
CHAPTER 8
Tax Treatment of Digital Currencies
Michael Tumpel & Johannes Kofler
CHAPTER 9
Taxing Remote Digital Supplies
Marie Lamensch
CHAPTER 10
The Taxation of the Sharing Economy
Katerina Pantazatou
CHAPTER 11
Effective Taxation Versus Effective Data Protection?
Viktoria Wöhrer
CHAPTER 12
Digitalization and the Future of National Tax Systems: Taxing Robots?
Joachim Englisch
CHAPTER 13
Big Data in Tax Collection and Enforcement
Tina Ehrke-Rabel
Index

Series: Series on International Taxation

Taxation of Derivatives and Cryptoassets 2nd ed ISBN 9789403523835
Published June 2024
Kluwer Law International
£143.00
Taxation of Derivatives and Cryptoassets 2nd ed (eBook) ISBN 9789403524054
Published June 2024
Kluwer Law International
£143.00
(ePub)
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£92.00
Double Non-taxation and the Use of Hybrid Entities 2nd ed (eBook) ISBN 9789403546766
Published December 2023
Kluwer Law International
£144.00
(ePub)
Buy
Double Non-taxation and the Use of Hybrid Entities 2nd ed ISBN 9789403546667
Published December 2023
Kluwer Law International
£144.00
Tax Treaty Dispute Resolution: Lessons from the Law of the Sea (eBook) ISBN 9789403534176
Published November 2023
Kluwer Law International
£81.00
(ePub)
Buy
Tax Treaty Dispute Resolution: Lessons from the Law of the Sea ISBN 9789403534077
Published November 2023
Kluwer Law International
£81.00
The Role of Tax Law in Mergers and Acquisitions: A Chinese Perspective ISBN 9789403537412
Published August 2022
Kluwer Law International
£96.00
The Role of Tax Law in Mergers and Acquisitions: A Chinese Perspective (eBook) ISBN 9789403537627
Published August 2022
Kluwer Law International
£96.00
(ePub)
Buy
£139.00
£139.00
(ePub)
Buy
Coordination and Cooperation: Tax Policy in the 21st Century ISBN 9789403537405
Published December 2021
Kluwer Law International
£128.00
Coordination and Cooperation: Tax Policy in the 21st Century (eBook) ISBN 9789403537603
Published December 2021
Kluwer Law International
£128.00
(ePub)
Buy
Exploring the Nexus Doctrine In International Tax Law (eBook) ISBN 9789403533643
Published May 2021
Kluwer Law International
£75.00
(ePub)
Buy
Regulation and Tax in Space (eBook) ISBN 9789403533940
Published May 2021
Kluwer Law International
£79.00
(ePub)
Buy
Regulation and Tax in Space ISBN 9789403533933
Published May 2021
Kluwer Law International
£79.00
Exploring the Nexus Doctrine In International Tax Law ISBN 9789403533636
Published May 2021
Kluwer Law International
£75.00
Permanent Establishment: Erosion of a Tax Treaty Principle 2nd ed (eBook) ISBN 9789403520643
Published July 2020
Kluwer Law International
£375.00
(ePub)
Buy
Permanent Establishment: Erosion of a Tax Treaty Principle 2nd ed ISBN 9789403520612
Published July 2020
Kluwer Law International
£375.00
International Taxation of Banking ISBN 9789403510941
Published February 2020
Kluwer Law International
£168.00
International Taxation of Banking (eBook) ISBN 9789403510958
Published February 2020
Kluwer Law International
£168.00
(ePub)
Buy
Tax Treaty Residence of Entities ISBN 9789403513010
Published November 2019
Kluwer Law International
£108.00
Hybrid Financial Instruments, Double Non-Taxation and Linking Rules ISBN 9789403510743
Published August 2019
Kluwer Law International
£130.00
Taxation, Virtual Currency and Blockchain ISBN 9789403501031
Published December 2018
Kluwer Law International
£96.00
International Taxation of Energy Production and Distribution ISBN 9789041191014
Published May 2018
Kluwer Law International
£159.00
Out of print
£110.00
£110.00
Winning the Tax Wars: Tax Competition and Cooperation ISBN 9789041194602
Published December 2017
Kluwer Law International
£119.00
BRICS and International Tax Law ISBN 9789041194350
Published December 2017
Kluwer Law International
£149.00
Legal Interpretation of Tax Law 2nd ed ISBN 9789041184733
Published October 2017
Kluwer Law International
£149.00
Other Income under Tax Treaties ISBN 9789041166104
Published September 2015
Kluwer Law International
£241.00
General Anti - avoidance Rules for Major Developing Countries ISBN 9789041158390
Published October 2014
Kluwer Law International
£154.00
Proportionality and Fair Taxation ISBN 9789041158383
Published October 2014
Kluwer Law International
£167.00
Legal Interpretation of Tax Law ISBN 9789041149459
Published September 2014
Kluwer Law International
Out of print
Tax Reform in the 21st Century: A Volume in Memory of Richard Musgrave ISBN 9789041128294
Published July 2009
Kluwer Law International
£125.00
Interpretation Double Taxation Conventions: General Theory and Brazilian Perspective ISBN 9789041128225
Published February 2009
Kluwer Law International
£173.00
Sales Taxation ISBN 9789065443816
Published January 2002
Kluwer Law International
£212.00
Taxation of Foreign Direct Investment ISBN 9789041197412
Published August 1999
Kluwer Law International
£183.00
The Impact of State Sovereignty on Global Trade and International Taxation ISBN 9789041197030
Published May 1999
Kluwer Law International
£177.00
The Improper Use of Tax Treaties ISBN 9789041107374
Published June 1998
Kluwer Law International
£253.00
Multilateral Tax Treaties ISBN 9789041107046
Published June 1998
Kluwer Law International
£220.00
Taxing Corporate Profits in the EU ISBN 9789041107039
Published September 1997
Kluwer Law International
£279.00
Tax Treatment of Financial Instruments ISBN 9789065446664
Published June 1995
Kluwer Law International
£300.00
Issues in International Partnership ISBN 9789065445773
Published July 1993
Kluwer Law International
£233.00
Permanent Establishment: Erosion of a Tax Treaty Principle ISBN 9789065445940
Published October 1991
Kluwer Law International
Out of print
Tax Treaties and EC Law
ISBN 9789041106803
Published November 1990
Kluwer Law International
£295.00
International Juridical Double Taxation of Income ISBN 9789065444264
Published September 1989
Kluwer Law International
£281.00
Nondiscrimination in International Tax Law ISBN 9789065442666
Published July 1988
Kluwer Law International
£273.00
Tax Co-ordination in the European Community
ISBN 9789065442727
Published March 1987
Kluwer Law International
£388.00
International Studies in Taxation
ISBN 9789041196927
Published December 1968
Kluwer Law International
£253.00
Towards Corporate Tax Harmonization in the European Community
Adolfo J. Martin JimenezAssociate Professorr of Tax Law, University of Cadiz Law School, Jerez de la Frontera, Spain
ISBN 9789041196903
Published December 1968
Kluwer Law International
£296.00