Tax Sovereignty and the Law in the Digital and Global Economy

Tax Sovereignty and the Law in the Digital and Global Economy
Author :
Publisher : Routledge
Total Pages : 249
Release :
ISBN-10 : 9781000217483
ISBN-13 : 1000217485
Rating : 4/5 (485 Downloads)

Book Synopsis Tax Sovereignty and the Law in the Digital and Global Economy by : Francesco Farri

Download or read book Tax Sovereignty and the Law in the Digital and Global Economy written by Francesco Farri and published by Routledge. This book was released on 2020-09-27 with total page 249 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book discusses which is the most appropriate tax dimension to best manage the new horizons of the global and digital economy. In this perspective, the efficiency of the main models is examined and two fundamental proposals are put forth: the first one aims at a coordination of the Destination-Based approach with the role of some specific digital assets, such as user data; the second one is a framework for a possible futuristic tax phenomenon all internal to the world of the internet and not linked to traditional territorial States. The compliance of these models with the constitutional principles that western democratic systems have affirmed over time in matters of taxation is then analyzed with particular regard to legal certainty, consent to taxation and to the re-distributive function of taxes. A specific evaluation of the role of the European Union is carried out and the jurisprudence on financial interests of the Union and on State aids is analyzed and tackled in light of the Treaty on the Functioning of the European Union and of the tax sovereignty of member States. The conclusion is that the model of the organization with a general political purpose, from which modern States take their inspiration, appears unfailing for a tax project that would focus on the good and the growth of the person and of the social aggregations in which everyone lives. A model that therefore deserves to be safeguarded, although with new methods and instruments, starting from a Destination-Based Asset-Coordinated approach, in the Third Millennium. The book will be of interest to researchers and academics in international tax law, constitutional law and in political science.


Tax Sovereignty and the Law in the Digital and Global Economy Related Books

Tax Sovereignty and the Law in the Digital and Global Economy
Language: en
Pages: 249
Authors: Francesco Farri
Categories: Business & Economics
Type: BOOK - Published: 2020-09-27 - Publisher: Routledge

GET EBOOK

This book discusses which is the most appropriate tax dimension to best manage the new horizons of the global and digital economy. In this perspective, the effi
Tax Sovereignty in the BEPS Era
Language: en
Pages: 338
Authors: Sergio André Rocha
Categories: Law
Type: BOOK - Published: 2016-04-24 - Publisher: Kluwer Law International B.V.

GET EBOOK

The power of a country to freely design its tax system is generally understood to be an integral feature of sovereignty. However, as an inevitable result of glo
Tax and the Digital Economy
Language: en
Pages: 0
Authors: Werner C. Haslehner
Categories: Blockchains (Databases)
Type: BOOK - Published: 2019 - Publisher:

GET EBOOK

Tax and the Digital Economy' provides a detailed analysis of the impact of the digitalization process on tax policy, tax administration and taxpayers. The incre
Taxation in a Global Digital Economy
Language: en
Pages: 519
Authors: Ina Kerschner
Categories: Law
Type: BOOK - Published: 2017-10-04 - Publisher: Linde Verlag GmbH

GET EBOOK

Time to discuss anti-BEPS measures around digitalization In the course of the BEPS Report on Action 1, it was concluded that there was no instantaneous need for
Deconstruct to reconstruct
Language: es
Pages: 78
Authors: Ariel Andrés Sánchez Rojas
Categories: Business & Economics
Type: BOOK - Published: 2020-01-01 - Publisher: Universidad de los Andes

GET EBOOK

Deconstruct to reconstruct seeks to use a modern benefit principle theory that will allow tax authorities to tax companies in the digital economy, assuring they