Tax sovereignty and the law in the digital and global economy
書誌事項
- タイトル
- "Tax sovereignty and the law in the digital and global economy"
- 責任表示
- Francesco Farri
- 出版者
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- Routledge
- 出版年月
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- 2021 [i.e. 2020]
- 書籍サイズ
- 24 cm
- シリーズ名/番号
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- : hbk : Routledge
この図書・雑誌をさがす
注記
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
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詳細情報 詳細情報について
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- CRID
- 1130567904674649216
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- NII書誌ID
- BC03962615
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- ISBN
- 9780367544102
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- 本文言語コード
- en
-
- 出版国コード
- uk
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- タイトル言語コード
- en
-
- 出版地
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- London
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- データソース種別
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- CiNii Books