Taxing the digital economy: theory, policy and practice
Auteur :
Elliffe, Craig
Éditeur :
Cambridge University Press
ISBN :
9781108485241
Date de publication :
13 mai 2021
Dimensions :
15,0 x 23,0 x 2,5 cm
Poids :
670 g
Langue :
Anglais
Pays d'origine :
Grande Bretagne
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.