Geotaxation and the digital Janus in the mirror Piergiorgio Valente
By: Valente, Piergiorgio
.
Material type: 
ArticlePublisher: 2019Subject(s): FISCALIDAD INTERNACIONAL | ECONOMÍA DIGITAL | TECNOLOGÍA DE LA INFORMACIÓN | ADMINISTRACION TRIBUTARIA
In:
Intertax v. 47, n. 4, April 2019, p. 382-390Summary: This article explores the changes that cyberspace and modern geotaxation imply for the state, as historically the main actor in the international tax scenario and the respective potential development of such scenario. The section 2 includes an analysis of the traditional role of modern states and its evolution due to the influence of geotaxation factors, such as state cooperation and tax havens. Section 3 examines the challenges set forth by the development of cyberspace to the historical role of the state and questions arising from an international tax perspective. Section 4 considers the future, outlining a direction towards an optimal international tax framework in the current context. Finally, the author concludes that the role of the state must be reinvented to respond to the cyber-reality: compromises are required and flexibility to adapt to continuous transition.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141/2019/4-5 (Browse shelf) | Available | OP 2141/2019/4-5 |
Browsing IEF Shelves Close shelf browser
| No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | ||
| OP 2141/2019/4-2 Brexit and taxes | OP 2141/2019/4-3 Application of the arm's length principle to physical cash pooling arrangements in light of the OECD Discussion Draft on Financial Transactions | OP 2141/2019/4-4 Permanent establishments and BEPS Action 7 | OP 2141/2019/4-5 Geotaxation and the digital | OP 2141/2019/4-6 Online platforms | OP 2141/2019/4-7 General and specific anti-tax avoidance measures under recent tax reform in Greece | OP 2141/2019/5 Intertax |
Resumen.
This article explores the changes that cyberspace and modern geotaxation imply for the state, as historically the main actor in the international tax scenario and the respective potential development of such scenario. The section 2 includes an analysis of the traditional role of modern states and its evolution due to the influence of geotaxation factors, such as state cooperation and tax havens. Section 3 examines the challenges set forth by the development of cyberspace to the historical role of the state and questions arising from an international tax perspective. Section 4 considers the future, outlining a direction towards an optimal international tax framework in the current context. Finally, the author concludes that the role of the state must be reinvented to respond to the cyber-reality: compromises are required and flexibility to adapt to continuous transition.
Click on an image to view it in the image viewer
There are no comments for this item.