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[ subject:"Electronic commerce- Taxation." ]
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The challenge of the digital economy...
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Boccia, Francesco.
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The challenge of the digital economy = markets, taxation and appropriate economic models /
紀錄類型:
書目-電子資源 : Monograph/item
正題名/作者:
The challenge of the digital economy/ edited by Francesco Boccia, Robert Leonardi.
其他題名:
markets, taxation and appropriate economic models /
其他作者:
Boccia, Francesco.
出版者:
Cham :Springer International Publishing : : 2016.,
面頁冊數:
xvii, 148 p. :ill., digital ;24 cm.
內容註:
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.
Contained By:
Springer eBooks
標題:
Information technology - Economic aspects. -
電子資源:
http://dx.doi.org/10.1007/978-3-319-43690-6
ISBN:
9783319436906
The challenge of the digital economy = markets, taxation and appropriate economic models /
The challenge of the digital economy
markets, taxation and appropriate economic models /[electronic resource] :edited by Francesco Boccia, Robert Leonardi. - Cham :Springer International Publishing :2016. - xvii, 148 p. :ill., digital ;24 cm.
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.
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 continues to grow at an unprecedented rate. The volume covers the general debate on taxation and the digital economy with the chapters by Russo, Makiyama and Boccia, before completing the analysis with discussion of three national case studies covering the U.S. (Pagano), U.K. (Leonardi) and Italy (Boccia and Leonardi) Contributors are leading experts in the fields of taxation and the digital economy and contextualise the key issues surrounding the digitalisation of the economy from an international perspective.
ISBN: 9783319436906
Standard No.: 10.1007/978-3-319-43690-6doiSubjects--Topical Terms:
543358
Information technology
--Economic aspects.
LC Class. No.: HC79.I55 / C43 2016
Dewey Class. No.: 381.142
The challenge of the digital economy = markets, taxation and appropriate economic models /
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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.
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