Impact of digitalisation on international tax matters
Challenges and remedies - StudyAutor(es):
Hadzhieva, Eli
Editor: Luxembourg European Parliament 2019Descripción: 115 pTipo de contenido: texto (visual) Tipo de medio: electrónico
Tipo de soporte: recurso en líneaISBN: 978-92-846-4068-3 Tema(s): Tecnologías habilitadoras digitales
| Business model | Digital economy taxation | Digitisation | Tax systemRecursos en línea: 
Acceso a la publicación Resumen: This paper was prepared by Policy Department A at the request of the Committee on Financial Crimes, Tax Evasion and Tax Avoidance (TAX3) to discuss tax challenges posed by digitalisation, especially regarding new business models and value creation process, the impact of Base Erosion and Profit Shifting (BEPS) actions, unilateral measures and recent tax developments in the European Union (EU) and the United States (US) while evaluating alternative approaches to reform the international tax system and highlighting difficulties and opportunities presented by Blockchain and collaborative economy for international taxation
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Libros electrónicos
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CDO
El Centro de Documentación del Observatorio Nacional de las Telecomunicaciones y de la Sociedad de la Información (CDO) os da la bienvenida al catálogo bibliográfico sobre recursos digitales en las materias de Tecnologías de la Información y telecomunicaciones, Servicios públicos digitales, Administración Electrónica y Economía digital.
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Colección digital | Acceso libre online | 1000020175309 |
Study for the Committee on Financial Crimes, Tax Evasion and Tax Avoidance
This paper was prepared by Policy Department A at the request of the Committee on Financial Crimes, Tax Evasion and Tax Avoidance (TAX3) to discuss tax challenges posed by digitalisation, especially regarding new business models and value creation process, the impact of Base Erosion and Profit Shifting (BEPS) actions, unilateral measures and recent tax developments in the European Union (EU) and the United States (US) while evaluating alternative approaches to reform the international tax system and highlighting difficulties and opportunities presented by Blockchain and collaborative economy for international taxation
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