The Resource Taxation in a global digital economy, edited by Ina Kerschner, Maryte Somare

Taxation in a global digital economy, edited by Ina Kerschner, Maryte Somare

Label
Taxation in a global digital economy
Title
Taxation in a global digital economy
Statement of responsibility
edited by Ina Kerschner, Maryte Somare
Contributor
Editor
Issuing body
Subject
Language
eng
Summary
In the course of the base erosion and profit shifting (BEPS) report on Action 1, it was concluded that there was no instantaneous need for specific rules to address BEPS made possible by the digitalization of enterprises and new digital businesses. While awaiting possible fundamental reforms of the tax framework, it is time to discuss anti-BEPS measures bearing in mind the peculiar features of the digital economy such as increased mobility, no need for physical presence, and dematerialization. This book focuses on five key areas of interest: international tax policy, tax treaty law, transfer pricing, indirect taxation issues, and EU law
Member of
Cataloging source
EYW
Index
no index present
LC call number
K4550
LC item number
.T3885 2017
Literary form
non fiction
Nature of contents
bibliography
http://library.link/vocab/relatedWorkOrContributorName
  • Kerschner, Ina
  • Somare, Maryte
  • Wirtschaftsuniversität Wien
Series statement
Series on international tax law
Series volume
volume 107
http://library.link/vocab/subjectName
  • International business enterprises
  • Double taxation
  • Globalization
  • Law and globalization
  • Double taxation
  • Globalization
  • International business enterprises
  • Law and globalization
Label
Taxation in a global digital economy, edited by Ina Kerschner, Maryte Somare
Instantiates
Publication
Copyright
Note
Originally presented as master's theses, LL. M. International Tax Law, Vienna University of Economics and Business, 2016-2017
Bibliography note
Includes bibliographical references
Carrier category
volume
Carrier category code
nc
Carrier MARC source
rdacarrier
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
International tax policy -- Tax treaty law -- Transfer pricing -- Indirect taxation issues -- EU law
Dimensions
23 cm.
Extent
xiv, 468 pages
Isbn
9783707337785
Lccn
2017299931
Media category
unmediated
Media MARC source
rdamedia
Media type code
n
Other control number
9783707337785
System control number
  • (OCoLC)1007131361
  • (OCoLC)on1007131361
Label
Taxation in a global digital economy, edited by Ina Kerschner, Maryte Somare
Publication
Copyright
Note
Originally presented as master's theses, LL. M. International Tax Law, Vienna University of Economics and Business, 2016-2017
Bibliography note
Includes bibliographical references
Carrier category
volume
Carrier category code
nc
Carrier MARC source
rdacarrier
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
International tax policy -- Tax treaty law -- Transfer pricing -- Indirect taxation issues -- EU law
Dimensions
23 cm.
Extent
xiv, 468 pages
Isbn
9783707337785
Lccn
2017299931
Media category
unmediated
Media MARC source
rdamedia
Media type code
n
Other control number
9783707337785
System control number
  • (OCoLC)1007131361
  • (OCoLC)on1007131361

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