Taxing the digital economy options, trade considerations, and a solution by John N. Bush and Rachel Thrasher
By: Bush, John
.
Contributor(s): Thrasher, Rachel.
Material type: 
ArticlePublisher: 2020Subject(s): ECONOMÍA DIGITAL | IMPUESTOS
In:
Tax Notes International v. 99, n. 4, July 27, p. 455-469Summary: In this article, the authors consider four options for taxing the digital economy ? tariffs on electronic commerce, VAT, the corporate income tax, and digital services taxes. They examine the potential effects of trade laws on each and propose a solution that would allow countries to select a tax that is suited to their needs.
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|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2020/99/4-2 (Browse shelf) | Available | OP 138-Bis/2020/99/4-2 |
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| OP 138-Bis/2020/99/3-3 Germany's proposed anti-hybrid rules | OP 138-Bis/2020/99/4 Tax Notes International | OP 138-Bis/2020/99/4-1 Apple | OP 138-Bis/2020/99/4-2 Taxing the digital economy | OP 138-Bis/2020/99/4-3 Spanish Supreme Court limits use of OECD commentaries in interpreting tax treaties | OP 138-Bis/2020/99/4-4 A new corporate tax | OP 138-Bis/2020/99/5 Tax Notes International |
Disponible también en formato electrónico.
Resumen.
In this article, the authors consider four options for taxing the digital economy ? tariffs on electronic commerce, VAT, the corporate income tax, and digital services taxes. They examine the potential effects of trade laws on each and propose a solution that would allow countries to select a tax that is suited to their needs.
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