Taxing the Digital Economy : Theory Policy and Practice
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Author:ELLIFFE Craig
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ISBN:9781108485241
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Publication Date:May 2021
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Edition:1
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Pages:250
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Binding:Hardback
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Publisher:Cambridge University Press
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Country of Publication:


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Taxing the Digital Economy : Theory Policy and Practice
- Unit price
- / per
-
Author:ELLIFFE Craig
-
ISBN:9781108485241
-
Publication Date:May 2021
-
Edition:1
-
Pages:250
-
Binding:Hardback
-
Publisher:Cambridge University Press
-
Country of Publication:
Description
The question of how to tax multinational companies that operate highly digitalised business models is one of the most contested areas of international taxation. The tax paid in the jurisdictions in which these companies operate has not kept pace with their immense growth and the OECD has proposed a new international tax compromise that will allocate taxing rights to market jurisdictions and remove the need to have a physical presence in the taxing jurisdictions in order to sustain taxability.
In this work, Craig Elliffe explains the problems with the existing international tax system and its inability to respond to challenges posed by digitalised companies. In addition to looking at how the new international tax rules will work, Elliffe assesses their likely effectiveness and highlights features that are likely to endure in the next waves of international tax reform.
Professor Craig Elliffe is a Professor specialising in taxation in the Faculty of Law at the University of Auckland.Adding product to your cart
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A Back Order button means that we don’t have the book in stock at our store, but we can order it in for you from a publisher or distributor at no additional cost.
As we source items from around the globe, a back-order may mean the product takes several weeks to arrive in New Zealand.
To check how long this might take, you’re welcome to contact us and we can provide an ETA or any other information you need. We recommend checking the timeframe before committing to an online order.
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The question of how to tax multinational companies that operate highly digitalised business models is one of the most contested areas of international taxation. The tax paid in the jurisdictions in which these companies operate has not kept pace with their immense growth and the OECD has proposed a new international tax compromise that will allocate taxing rights to market jurisdictions and remove the need to have a physical presence in the taxing jurisdictions in order to sustain taxability.
In this work, Craig Elliffe explains the problems with the existing international tax system and its inability to respond to challenges posed by digitalised companies. In addition to looking at how the new international tax rules will work, Elliffe assesses their likely effectiveness and highlights features that are likely to endure in the next waves of international tax reform.
Professor Craig Elliffe is a Professor specialising in taxation in the Faculty of Law at the University of Auckland. -
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Author: ELLIFFE CraigISBN: 9781108485241Publication Date: May 2021Edition: 1Pages: 250Binding: HardbackPublisher: Cambridge University PressCountry of Publication:
The question of how to tax multinational companies that operate highly digitalised business models is one of the most contested areas of international taxation. The tax paid in the jurisdictions in which these companies operate has not kept pace with their immense growth and the OECD has proposed a new international tax compromise that will allocate taxing rights to market jurisdictions and remove the need to have a physical presence in the taxing jurisdictions in order to sustain taxability.
In this work, Craig Elliffe explains the problems with the existing international tax system and its inability to respond to challenges posed by digitalised companies. In addition to looking at how the new international tax rules will work, Elliffe assesses their likely effectiveness and highlights features that are likely to endure in the next waves of international tax reform.
Professor Craig Elliffe is a Professor specialising in taxation in the Faculty of Law at the University of Auckland.-
Author: ELLIFFE CraigISBN: 9781108485241Publication Date: May 2021Edition: 1Pages: 250Binding: HardbackPublisher: Cambridge University PressCountry of Publication:
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