000			04073cam a2200577 i 4500
001			9781003089230
003			FlBoTFG
005			20240213122831.0
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007			cr |||||||||||
008			200709t20212021enk ob 001 0 eng
040			_aOCoLC-P _beng _erda _cOCoLC-P
020			_a9781003089230 _qelectronic book
020			_a1003089232 _qelectronic book
020			_a9781000217483 _qelectronic book
020			_a1000217485 _qelectronic book
020			_a9781000217322 _qelectronic book
020			_a1000217329 _qelectronic book
020			_a9781000217407 _qelectronic book
020			_a100021740X _qelectronic book
020			_z9788892133549 _qhardcover
020			_z9780367544102 _qhardcover
024	7		_a10.4324/9781003089230 _2doi
035			_a(OCoLC)1176319183
035			_a(OCoLC-P)1176319183
050	0	4	_aK4460 _b.F37 2021
072		7	_aBUS _x064000 _2bisacsh
072		7	_aLAW _x000000 _2bisacsh
072		7	_aLAW _x018000 _2bisacsh
072		7	_aLND _2bicssc
082	0	0	_a343.04 _223
100	1		_aFarri, Francesco, _eauthor.
245	1	0	_aTax sovereignty and the law in the digital and global economy / _cFrancesco Farri.
264		1	_aAbingdon, Oxon ; _aNew York, NY : _bRoutledge, _c2021.
264		4	_c©2021
300			_a1 online resource (xiii, 160 pages).
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
490	1		_aRoutledge-Giappichelli studies in law
505	0		_aThe digi-global economy and its effects on the law -- New business models, new "places" and tax systems -- Strategies of tax valorization of the new horizons of the digi-global economy -- The effects of tax valorization of novelties of the digi-global economy on the structure of democratic fiscal systems -- Conclusions.
520			_a"This book discusses which is the most appropriate tax dimension to best manage the new horizons of the global and digital economy. In this perspective, the efficiency of the main models is examined and two fundamental proposals are put forth: the first one aims at a coordination of the Destination-Based approach with the role of some specific digital assets, such as user data; the second one is a framework for a possible futuristic tax phenomenon all internal to the world of the internet and not linked to traditional territorial States. The compliance of these models with the constitutional principles that western democratic systems have affirmed over time in matters of taxation is then analyzed with particular regard to legal certainty, consent to taxation and to the re-distributive function of taxes. A specific evaluation of the role of the European Union is carried out and the jurisprudence on financial interests of the Union and on State aids is analyzed and tackled in light of the Treaty on the Functioning of the European Union and of the tax sovereignty of member States. The conclusion is that the model of the organization with a general political purpose, from which modern States take their inspiration, appears unfailing for a tax project that would focus on the good and the growth of the person and of the social aggregations in which everyone lives. A model that therefore deserves to be safeguarded, although with new methods and instruments, starting from a Destination-Based Asset-Coordinated approach, in the Third Millennium. The book will be of interest to researchers and academics in international tax law, constitutional law and in political science"-- _cProvided by publisher.
588			_aOCLC-licensed vendor bibliographic record.
650		0	_aTaxation _xLaw and legislation.
650		0	_aTaxation _xData processing.
650		7	_aBUSINESS & ECONOMICS / Taxation / General _2bisacsh
650		7	_aLAW / General _2bisacsh
650		7	_aLAW / Constitutional _2bisacsh
856	4	0	_3Taylor & Francis _uhttps://www.taylorfrancis.com/books/9781003089230
856	4	2	_3OCLC metadata license agreement _uhttp://www.oclc.org/content/dam/oclc/forms/terms/vbrl-201703.pdf
999			_c5769 _d5769