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- 356 pages
- 13 hours of reading
More about the book
In dealing with digital companies, the international tax world is at a crossroads: reform will either involve unilateral country-by-country digital services taxes, or a consensus-driven multilateral new 2020s compromise developed by the OECD. This book provides a comprehensive analysis of the effectiveness of the OECD's proposed reforms.
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Taxing the Digital Economy, Craig Elliffe
- Language
- Released
- 2024
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- (Paperback)
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- Language
- English
- Authors
- Craig Elliffe
- Publisher
- Cambridge University Press
- Released
- 2024
- Format
- Paperback
- Pages
- 356
- ISBN10
- 1108719333
- ISBN13
- 9781108719339
- Series
- Description
- In dealing with digital companies, the international tax world is at a crossroads: reform will either involve unilateral country-by-country digital services taxes, or a consensus-driven multilateral new 2020s compromise developed by the OECD. This book provides a comprehensive analysis of the effectiveness of the OECD's proposed reforms.