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Taxing the Digital Economy

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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.

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Taxing the Digital Economy, Craig Elliffe

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Année de publication
2024
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Langue
Anglais
Publié
2024
Format
souple
Pages
356
ISBN10
1108719333
ISBN13
9781108719339
Séries
Description
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.