| 000 -LEADER |
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| fixed length control field |
03649nam a22003857c 4500 |
| 001 - CONTROL NUMBER |
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| control field |
00006451 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
ES-MaONT |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20220805062552.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
210407s2021 -us|||dst||| 00| 0 eeng |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
978-1-4648-1654-3 (paper) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
978-1-4648-1655-0 (electronic) |
| 024 ## - OTHER STANDARD IDENTIFIER |
|---|
| Additional codes following the standard number or code |
. |
| Source of number or code |
DOI |
| Standard number or code |
10.1596/978-1-4648-1654-3 |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
ES-MaONT |
| Modifying agency |
. |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| 9 (RLIN) |
4926 |
| Personal name |
Lucas-Mas, Cristian Óliver |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Tax Theory Applied to the Digital Economy |
| Remainder of title |
: A Proposal for a Digital Data Tax and a Global Internet Tax Agency |
| Statement of responsibility, etc. |
/ Cristian Óliver Lucas-Mas and Raúl Félix Junquera-Varela |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
Washington, DC : |
| Name of publisher, distributor, etc. |
World Bank Group, |
| Date of publication, distribution, etc. |
2021 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
135 p. |
| Other physical details |
: gráf. |
| Dimensions |
; 1 documento PDF |
| 336 ## - CONTENT TYPE |
|---|
| Content type term |
texto (visual) |
| Source |
isbdcontent |
| 337 ## - MEDIA TYPE |
|---|
| Media type term |
electrónico |
| Source |
isbdmedia |
| 338 ## - CARRIER TYPE |
|---|
| Carrier type term |
recurso en línea |
| Source |
rdacarrier |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc. note |
Bibliografía: p. 129 |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
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.<br/>Tax Theory Applied to the Digital Economy analyses the tax-disruptive aspects of digital business models and reviews current tax initiatives in light of traditional tax theory principles. The analysis concludes that market countries' tax claims are unsubstantiated and contravene the most basic foundations of tax theory, giving rise to a series of legal, economic, tax policy, and tax administration issues that policy makers cannot overlook.<br/>The authors propose establishing a digital data tax (DDT) that is a license-type consumption tax, rather than an income tax, on the international supply of internet bandwidth to access digital markets. The DDT can be applied either globally or unilaterally, and could become a significant source of tax revenues for market jurisdictions. It is aligned with tax principles and it does not conflict with other tax initiatives: the DDT taxes foreign digital companies as consumers, while income tax proposals tax them as suppliers. The authors also propose creating a new global internet tax agency (GITA) under the auspices of the United Nations that would provide a neutral forum for political discussion and technical assistance in the area of digital taxation. The digital economy is a global phenomenon that requires a global solution: the creation of global taxing mechanisms and global institutions that provide technical assistance and support for successful global implementation.<br/>The book explains difficult technical concepts in plain language and contributes to the digital tax debate in a way that can be understood by anyone. Such understanding is essential to obtaining global support, achieving tax compliance, and fostering multilateral tax cooperation |
| 540 ## - TERMS GOVERNING USE AND REPRODUCTION NOTE |
|---|
| Terms governing use and reproduction |
This work is available under the Creative Commons Attribution 3.0 IGO license (CC BY 3.0 IGO) http://<br/>creativecommons.org/licenses/by/3.0/igo. |
| Jurisdiction |
The World Bank Group |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Economía digital |
| Source of heading or term |
|
| 9 (RLIN) |
2223 |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
teoría fiscal |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
impuestos |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
datos digitales |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
empresas |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
teoría tributaría |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
Digital Data Tax (DDT) |
| 700 2# - ADDED ENTRY--PERSONAL NAME |
|---|
| 9 (RLIN) |
4927 |
| Personal name |
Junquera-Varela, Raúl Félix |
| 710 2# - ADDED ENTRY--CORPORATE NAME |
|---|
| Corporate name or jurisdiction name as entry element |
Banco Mundial |
| 9 (RLIN) |
948 |
| 856 4# - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
<a href="https://openknowledge.worldbank.org/bitstream/handle/10986/35200/9781464816543.pdf?sequence=1&isAllowed=y">https://openknowledge.worldbank.org/bitstream/handle/10986/35200/9781464816543.pdf?sequence=1&isAllowed=y</a> |
| Link text |
Acceso al documento |
| Nonpublic note |
Abierto |
| Electronic format type |
pdf |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Koha item type |
Libros |