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Taxation of the Digital Economy
| Content Provider | Semantic Scholar |
|---|---|
| Author | Andersson, Krister A. |
| Copyright Year | 2017 |
| Abstract | The international tax challenges raised by digital innovation are currently at the center of the international tax agenda. The OECD and the European Union are in the process of deliberating over the most suitable courses of action even though, against the backdrop of BEPS Action 1, several jurisdictions have in the meanwhile implemented unilateral solutions or endorsed specific policy proposals. This seminar will jointly address all the policy options concretely under consideration. Through direct juxtaposition and interactive presentations, the seminar aims at shedding light on the inner mechanics of each approach, highlighting the points of strength and shortcomings of the various options and the possible room for interaction and complementarity. |
| Starting Page | 590 |
| Ending Page | 592 |
| Page Count | 3 |
| File Format | PDF HTM / HTML |
| Volume Number | 45 |
| Alternate Webpage(s) | http://unil.ch/taxpolicy/files/live/sites/taxpolicy/files/home/6Oct17/Digital_Innovation_Tax_Seminar_0103.pdf |
| Alternate Webpage(s) | https://cms.law/en/media/international/files/publications/publications/taxation-of-the-digital-economy |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
