Rethinking taxation for digital business models by Ajay Krishnan Pullarkkatt Sunil Kumar
By: Kumar, Ajay Krishnan Pullarkkatt Sunil
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Material type: 
ArticleSubject(s): ECONOMÍA DIGITAL | ACTIVOS INVISIBLES | IMPUESTOS
In:
Tax Notes International v. 112, n. 7, November 13, 2023, p. 937-942Summary: 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.
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| Artículos | IEF | IEF | OP 138-B/2023/112/7-5 (Browse shelf) | Available | OP 138-B/2023/112/7-5 |
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| OP 138-B/2023/112/7-2 Much ado | OP 138-B/2023/112/7-3 Let's make a deal | OP 138-B/2023/112/7-4 Finnish implementation of the OECD's Treaty Relief and Compliance Enhancement Package | OP 138-B/2023/112/7-5 Rethinking taxation for digital business models | OP 138-B/2023/112/7-6 Spain's Constitutional Court upholds wealth tax | OP 138-B/2023/112/8-1 The written intercompany agreemen | OP 138-B/2023/112/8-2 A transformative vision for Europe |
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.
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