| 000 | 02659cam a22003978i 4500 | ||
|---|---|---|---|
| 001 | 21743166 | ||
| 003 | JGU | ||
| 005 | 20230307120330.0 | ||
| 008 | 200930s2021 enk ob 001 0 eng | ||
| 010 | _a 2020043495 | ||
| 020 |
_a9781108750691 _q(epub) |
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| 040 |
_aDLC _beng _cDLC _erda _dDLC |
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| 041 | _aeng | ||
| 042 | _apcc | ||
| 043 | _ae------ | ||
| 100 | 1 |
_aElliffe, Craig, _d1961- _eauthor. _91639124 |
|
| 245 | 1 | 0 |
_aTaxing the digital economy : _btheory, policy and practice / _cCraig Elliffe, University of Auckland Faculty of Law. |
| 260 |
_aNew York: _bCambridge University Press, _c2021 |
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| 263 | _a2102 | ||
| 490 | 0 | _aCambridge tax law series | |
| 504 | _aIncludes bibliographical references and index. | ||
| 520 | _a"In 2018, the total global e-commerce market worth roughly USD 7.7 trillion. Despite the size of this economy and its extraordinary growth rate, many multinational companies paid little tax in the countries in which they did business. This is not a problem that can be ignored. Digital companies grow much faster than other firms. In 2006, technology companies accounted for 7% of the top 20 market capitalisation of EU companies, by 2017 this had grown to 54%. Digital companies rely less on physical presence utilising intellectual property, enabling companies to set up a business far away from their consumers, where some of the actual economic activity takes place. Most concerning is the fact that, on average, digitalised businesses face an effective tax rate of only 9.5% compared to 23.2% for traditional business models.1 Consequently, there is widespread concern from governments and the public about the low level of income tax paid by companies operating in the digital economy"-- | ||
| 650 | 0 |
_aCorporations _xTaxation _zEuropean Union countries _xData processing. _91639125 |
|
| 650 | 0 |
_aElectronic commerce _xTaxation _xLaw and legislation _zEuropean Union countries. _91639126 |
|
| 650 | 0 |
_aCorporations _xTaxation _xLaw and legislation _zEuropean Union countries. _925914 |
|
| 650 | 0 |
_aInformation technology _xEconomic aspects _zEuropean Union countries. _91639127 |
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| 776 | 0 | 8 |
_iPrint version : _aElliffe, Craig, 1961- _tTaxing the digital economy _dCambridge, United Kingdom ; New York, NY : Cambridge University Press, 2021. _z9781108485241 _w(DLC) 2020043494 |
| 856 | _uhttps://www.cambridge.org/core/books/taxing-the-digital-economy/ECCEDF3338921D06A823826407827EF0 | ||
| 906 |
_a7 _brip _corignew _d1 _eecip _f20 _gy-gencatlg |
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| 999 |
_c3053222 _d3053222 |
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