The Challenge of the Digital Economy Markets, Taxation and Appropriate Economic Models /

This volume presents contributions that analyse the extraordinary impact of digital technology on business, services, and the production of value in many sectors of the economy. At the heart of this book is the fact that the entire digital economy is now worth almost 6% of global GDP, and it continu...

Πλήρης περιγραφή

Λεπτομέρειες βιβλιογραφικής εγγραφής
Συγγραφή απο Οργανισμό/Αρχή: SpringerLink (Online service)
Άλλοι συγγραφείς: Boccia, Francesco (Επιμελητής έκδοσης), Leonardi, Robert (Επιμελητής έκδοσης)
Μορφή: Ηλεκτρονική πηγή Ηλ. βιβλίο
Γλώσσα:English
Έκδοση: Cham : Springer International Publishing : Imprint: Palgrave Macmillan, 2016.
Θέματα:
Διαθέσιμο Online:Full Text via HEAL-Link
Πίνακας περιεχομένων:
  • Chapter 1) Introduction: The Digital Economy and Fiscal Policy in the Age of E-Commerce; Francesco Boccia
  • Chapter 2) BEPS – Base Erosion and Profit Shifting; Raffaele Russo
  • Chapter 3) Reconciling Global Trade, Taxation Principles and the Digital Economy; Hosuk Lee-Makiyama
  • Chapter 4) Federalism, Electronic Commerce and Public Finance in the United States; Michael Pagano
  • Chapter 5) Some Ideas for Reforming Internet Taxation; Antonio Uricchio
  • Chapter 6) The Digital Economy and the Tax Regime in the U.K.; Robert Leonardi
  • Chapter 7) Conclusions: What Needs to Be Done for an Effective and Equitable Digital Economy Tax Policy?: The European and Global Scenario; Francesco Boccia and Robert Leonardi.