Tax Theory Applied to the Digital Economy : A Proposal for a Digital Data Tax and a Global Internet Tax Agency
Digital technology allows businesses to operate in a country without a physical presence, which poses challenges for traditional taxation. The digital debate focuses on direct taxation and the creation of new taxing rights arising from the tax claims of market jurisdictions on income obtained by for...
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Washington, DC: World Bank
2021
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| Online Access: | https://documents.worldbank.org/en/publication/documents-reports/documentdetail/615591614758099110/tax-theory-applied-to-the-digital-economy-a-proposal-for-a-digital-data-tax-and-a-global-internet-tax-agency http://hdl.handle.net/10986/35200 |