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Taxing Consumption in the Digital Age
Language: en
Pages: 336
Authors: Katharina Artinger
Categories: Law
Type: BOOK - Published: 2020-10-16 - Publisher: Nomos Verlag

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Die Digitalisierung hat enorme Auswirkungen auf die Grundidee der Mehrwertsteuer: den Austausch von Leistungen für Konsumzwecke. Die Dissertation konzentriert
OECD/G20 Base Erosion and Profit Shifting Project Addressing the Tax Challenges of the Digital Economy
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Type: BOOK - Published: 2014-09-16 - Publisher: OECD Publishing

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This book presents an analysis of the challenges the spread of the digital economy poses for international taxation.
International VAT/GST Guidelines
Language: en
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Authors: OECD
Categories: Intangible property
Type: BOOK - Published: 2017 - Publisher: Org. for Economic Cooperation & Development

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This paper set forth internationally agreed principles and standards for the value added tax (VAT) treatment of the most common types of international transacti
Digitalization and Taxation in Asia
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Digitalization in Asia is pervasive, unique, and growing. It stands out by its sheer scale, with internet users far exceeding numbers in other regions. This fac
Digital Revolutions in Public Finance
Language: en
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Authors: Mr.Sanjeev Gupta
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Type: BOOK - Published: 2017-11-01 - Publisher: International Monetary Fund

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Digitization promises to reshape fiscal policy by transforming how governments collect, process, share, and act on information. More and higher-quality informat