Hadzhieva, Eli

Impact of digitalisation on international tax matters Challenges and remedies - Study Eli Hadzhieva .-- Luxembourg European Parliament 2019 .-- 115 p.

Notas:

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

ISBN: 978-92-846-4068-3

Núm. Estándar: 10.2861/694173 doi

Materias: Tecnologías habilitadoras digitales


Términos de indización - No controlado: Business model
Digital economy taxation
Digitisation
Tax system