Kumar, Ajay Krishnan Pullarkkatt Sunil
Rethinking taxation for digital business models / by Ajay Krishnan Pullarkkatt Sunil Kumar
This article delineates the difficulties confronted by tax authorities in their efforts to tax the intangible assets and income associated with the digital economy. Additionally, the article proposes certain frameworks that could serve to narrow the gap between traditional and digital taxation.
ECONOMÍA DIGITAL
ACTIVOS INVISIBLES
IMPUESTOS
Tax Notes International 1048-3306v. 112, n. 7, November 13, 2023, p. 937-942
Rethinking taxation for digital business models / by Ajay Krishnan Pullarkkatt Sunil Kumar
This article delineates the difficulties confronted by tax authorities in their efforts to tax the intangible assets and income associated with the digital economy. Additionally, the article proposes certain frameworks that could serve to narrow the gap between traditional and digital taxation.
ECONOMÍA DIGITAL
ACTIVOS INVISIBLES
IMPUESTOS
Tax Notes International 1048-3306v. 112, n. 7, November 13, 2023, p. 937-942