Digitalisation And The Future Of National Tax Systems
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The increasingly digitalized global economy is undermining the usefulness of many traditional tax concepts. In addition to issues of double taxation and double
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The ever-increasing digitalization of businesses has accelerated the need to address the many shortcomings and unresolved issues within the international corpor
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A robust and efficient tax administration in a modern tax system requires effective tax policies and legislation. Policy frameworks should cover all aspects of
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Type: BOOK - Published: 2021-03-10 - Publisher: World Bank Publications
Digital technology allows businesses to operate in a country without a physical presence, which poses challenges for traditional taxation. The digital debate fo