A potential legal rationale for taxing rights of market jurisdictions electrónico Xiaorong Li
By: Li, Xiaorong (Sharron)
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Material type: 
ArticlePublisher: 2021Subject(s): ECONOMÍA DIGITAL | FISCALIDAD INTERNACIONAL | JURISDICCION | CONFLICTOS JURISDICCIONALES
In:
World Tax Journal v. 13, n. 1, 2021, 23 p.Summary: Although there seems to be consensus in the current debate of addressing tax challenges arising from economic digitalization that more taxing rights need to be allocated to market jurisdictions, the legal rationale supporting it is far from clear. This article argues that the reallocation of taxing rights itself is the issue at stake manifested by, instead of brought by, economic digitalization, which is why a principle to ensure the fair allocation of taxing rights is in urgent need. Among various candidates, a revised benefit principle is the best to deal with this issue and could provide a potential answer to the legal rationale for the taxing rights of market jurisdictions. Pursuant to the revised benefit principle, market taxation could be justified by deeming users as a conduit through which market jurisdictions provide public goods.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | WTJ/2021/1-5 (Browse shelf) | Available | WTJ/2021/1-5 |
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Disponible únicamente en formato electrónico.
Resumen.
Although there seems to be consensus in the current debate of addressing tax challenges arising from economic digitalization that more taxing rights need to be allocated to market jurisdictions, the legal rationale supporting it is far from clear. This article argues that the reallocation of taxing rights itself is the issue at stake manifested by, instead of brought by, economic digitalization, which is why a principle to ensure the fair allocation of taxing rights is in urgent need. Among various candidates, a revised benefit principle is the best to deal with this issue and could provide a potential answer to the legal rationale for the taxing rights of market jurisdictions. Pursuant to the revised benefit principle, market taxation could be justified by deeming users as a conduit through which market jurisdictions provide public goods.
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