TY  - BOOK
AU  -  Hadzhieva,Eli
TI  - Impact of digitalisation on international tax matters: Challenges and remedies - Study
SN  - 978-92-846-4068-3	
PY  - 2019///
CY  - Luxembourg
PB  - European Parliament
KW  - Tecnologías habilitadoras digitales
KW  - Business model
KW  - Digital economy taxation
KW  - Digitisation
KW  - Tax system
N1  - Study for the Committee on Financial Crimes, Tax Evasion and Tax Avoidance
N2  - 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
UR  - https://doi.org/10.2861/694173
ER  -