000			02443nam a2200397 i 4500
001			CR9781108750691
003			UkCbUP
005			20240301142641.0
006			m|||||o||d||||||||
007			cr||||||||||||
008			181204s2021||||enk o ||1 0|eng|d
020			_a9781108750691 (ebook)
020			_z9781108485241 (hardback)
020			_z9781108719339 (paperback)
040			_aUkCbUP _beng _erda _cUkCbUP
043			_ae------
050	0	0	_aKJE7198 _b.E45 2021
082	0	0	_a343.2406/7 _223
100	1		_aElliffe, Craig, _d1961- _eauthor.
245	1	0	_aTaxing the digital economy : _btheory, policy and practice / _cCraig Elliffe, University of Auckland Faculty of Law.
264		1	_aCambridge : _bCambridge University Press, _c2021.
300			_a1 online resource (xiv, 340 pages) : _bdigital, PDF file(s).
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
490	1		_aCambridge tax law
500			_aTitle from publisher's bibliographic system (viewed on 27 Apr 2021).
520			_aThe question of how to tax multinational companies that operate highly digitalised business models is one of the most contested areas of international taxation. The tax paid in the jurisdictions in which these companies operate has not kept pace with their immense growth and the OECD has proposed a new international tax compromise that will allocate taxing rights to market jurisdictions and remove the need to have a physical presence in the taxing jurisdictions in order to sustain taxability. In this work, Craig Elliffe explains the problems with the existing international tax system and its inability to respond to challenges posed by digitalised companies. In addition to looking at how the new international tax rules will work, Elliffe assesses their likely effectiveness and highlights features that are likely to endure in the next waves of international tax reform.
650		0	_aCorporations _xTaxation _zEuropean Union countries _xData processing.
650		0	_aInformation technology _xEconomic aspects _zEuropean Union countries.
650		0	_aCorporations _xTaxation _xLaw and legislation _zEuropean Union countries.
650		0	_aElectronic commerce _xTaxation _xLaw and legislation _zEuropean Union countries.
776	0	8	_iPrint version: _z9781108485241
830		0	_aCambridge tax law series.
856	4	0	_uhttps://doi.org/10.1017/9781108750691
999			_c10165 _d10165