Buch, Englisch, 370 Seiten, Format (B × H): 159 mm x 353 mm, Gewicht: 711 g
Buch, Englisch, 370 Seiten, Format (B × H): 159 mm x 353 mm, Gewicht: 711 g
ISBN: 978-94-035-0361-5
Verlag: Wolters Kluwer
- 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 describe and analyse proposals made by the Organisation for Economic Co-operation and Development (OECD), the European Union (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. 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 toward developing a durable, long-term solution to the tax challenges posed by the digitalization of the economy. With its thorough scrutiny of proposals for digital services tax and virtual permanent establishments, insightful analysis of digital services and detailed description of the impact of big data on tax administration and taxpayer protection, it will quickly prove indispensable for tax practitioners and the international tax community more generally.