Digital technology allows businesses to operate in a country without a physical presence, which poses challenges for traditional taxation. The digital debate focuses on direct taxation and the creation of new taxing rights arising from the tax claims of market jurisdictions on income obtained by foreign digital suppliers conducting business therein without any physical presence. Tax Theory Applied to the Digital Economy analyzes the tax-disruptive...
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INFORMATION
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2022/07/01
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Publication
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157140
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1
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1
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2022/07/01
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Disclosed
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Tax Theory Applied to the Digital Economy : A Proposal for a Digital Data Tax and a Global Internet Tax Agency
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digital economy
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