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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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Bibliographic Details
Main Authors: Lucas-Mas, Cristian Oliver, Junquera-Varela, Raul Felix
Published: Washington, DC: World Bank 2021
Subjects:
DIGITAL ECONOMY
TAXATION
DIGITAL DATA TAX
GLOBAL INTERNET TAX AGENCY
TAX POLICY
TAX ADMINISTRATION
TAX JURISDICTION
TAX SOVEREIGNTY
DOUBLE TAXATION
DIGITAL REGISTRATION
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

Internet

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

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