Taxing the digital economy: theory, policy and practice
Auteur :
Elliffe, Craig
Éditeur :
Cambridge University Press
ISBN :
9781108719339
Date de publication :
18 avr. 2024
Dimensions :
22,9 x 15,2 x 1,9 cm
Poids :
515 g
Format :
Trade paperback (US)
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.