Tax sovereignty and the law in the digital and global economy
Author(s)
Bibliographic Information
Tax sovereignty and the law in the digital and global economy
（Routledge-Giappichelli studies in law）
Routledge, 2021 [i.e. 2020]
- : hbk : Routledge
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Note
Bibliography: p. [127]-158
Includes index
Summary: "This book discusses which is the most appropriate tax dimension to best manage the new horizons of the global and digital economy. In this perspective, the efficiency of the main models is examined and two fundamental proposals are put forth: the first one aims at a coordination of the Destination-Based approach with the role of some specific digital assets, such as user data; the second one is a framework for a possible futuristic tax phenomenon all internal to the world of the internet and not linked to traditional territorial States. The compliance of these models with the constitutional principles that western democratic systems have affirmed over time in matters of taxation is then analyzed with particular regard to legal certainty, consent to taxation and to the re-distributive function of taxes. ..."
ISBN of G. Giappichelli editore: 9788892133549
Contents of Works
- The digi-global economy and its effects on the law
- New business models, new "places" and tax systems
- Strategies of tax valorization of the new horizons of the digi-global economy
- The effects of tax valorization of novelties of the digi-global economy on the structure of democratic fiscal systems
- Conclusions