Tax wars the battle over taxing global digital commerce Arthur J. Cockfield
By: Cockfield, Arthur J
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Material type: 
ArticlePublisher: 2018Subject(s): ECONOMÍA DIGITAL | COMERCIO ELECTRONICO | FISCALIDAD INTERNACIONAL | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | PROGRAMAS
In:
Tax Notes International v. 92, n. 11, December 10, 2018, p. 1063-1071Summary: In this article, the author describes what he calls the emergence of an international tax "war" and provides an overview of global digital taxation reform efforts. He argues that the global digital tax conflict masks a growing dissatisfaction with how to tax value associated with global transactions.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2018/92/11-1 (Browse shelf) | Available | OP 138-Bis/2018/92/11-1 |
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| OP 138-Bis/2018/92/10-3 CJEU examines "deferred taxation" under the Merger Directive and the freedom of establishment | OP 138-Bis/2018/92/1-1 U.S. tax review | OP 138-Bis/2018/92/11 Tax Notes International | OP 138-Bis/2018/92/11-1 Tax wars | OP 138-Bis/2018/92/11-2 Options for taxing the digital economy in Mexico | OP 138-Bis/2018/92/1-2 The BEAT and the treaties | OP 138-Bis/2018/92/12 Tax Notes International |
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Resumen.
In this article, the author describes what he calls the emergence of an international tax "war" and provides an overview of global digital taxation reform efforts. He argues that the global digital tax conflict masks a growing dissatisfaction with how to tax value associated with global transactions.
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