Taxing Consumption in the Digital Age
Language: en
Pages: 336
Authors: Katharina Artinger
Categories: Law
Type: BOOK - Published: 2020-10-16 - Publisher: Nomos Verlag

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Die Digitalisierung hat enorme Auswirkungen auf die Grundidee der Mehrwertsteuer: den Austausch von Leistungen für Konsumzwecke. Die Dissertation konzentriert
Taxing Remote Sales in the Digital Age
Language: en
Pages: 0
Authors: Walter Hellerstein
Categories:
Type: BOOK - Published: 2016 - Publisher:

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This Article addresses three fundamental questions raised by the taxation of remote sales in the digital age from a global perspective, but focuses on the impli
Taxing Goods and Services in a Digital Era
Language: en
Pages:
Authors: D.R. Agrawal
Categories:
Type: BOOK - Published: 2021 - Publisher:

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Taxing consumption in the digital economy poses unique challenges for fiscal authorities. Recent institutional reforms, such as states changing remittance rules
Tax Theory Applied to the Digital Economy
Language: en
Pages: 217
Authors: Cristian Óliver Lucas-Mas
Categories: Business & Economics
Type: BOOK - Published: 2021-03-10 - Publisher: World Bank Publications

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Digital technology allows businesses to operate in a country without a physical presence, which poses challenges for traditional taxation. The digital debate fo
How's Life in the Digital Age? Opportunities and Risks of the Digital Transformation for People's Well-being
Language: en
Pages: 176
Authors: OECD
Categories:
Type: BOOK - Published: 2019-02-26 - Publisher: OECD Publishing

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This report documents how the ongoing digital transformation is affecting people’s lives across the 11 key dimensions that make up the How’s Life? Well-bein