{"product_id":"tax-and-the-digital-economy-werner-haslehner-9789403503615","title":"Tax and the Digital Economy: Challenges and Proposals for Reform","description":"\u003cp\u003eThe increasingly digitalized global economy is undermining the usefulness of many traditional tax concepts. In addition to issues of double taxation and double non-taxation, important questions arise concerning the allocation of taxing rights in respect of income from cross-border digital transactions. This is the first book to analyse what changes are possible, necessary and feasible in order to forestall the unravelling of the existing international tax framework.\u003c\/p\u003e \u003cp\u003eFocusing in turn on the legal framework, specific proposals for adapting tax concepts for the digital economy, types of transactions and administrative issues such as those around data protection and digital currencies, the expert contributors discuss such challenges to taxation as the following: \u003c\/p\u003e \u003cul\u003e \u003cli\u003ethe pervasiveness of intangible assets;\u003c\/li\u003e \u003cli\u003enew value creation models;\u003c\/li\u003e \u003cli\u003ethe ascendance of the sharing economy and digital services;\u003c\/li\u003e \u003cli\u003evirtual currencies;\u003c\/li\u003e \u003cli\u003ethe importance of user participation for digital platforms;\u003c\/li\u003e \u003cli\u003ecloud computing;\u003c\/li\u003e \u003cli\u003ethe impact of Big Data on tax enforcement;\u003c\/li\u003e \u003cli\u003evirtual business presence; and\u003c\/li\u003e \u003cli\u003ethe influence of robotization.\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eThroughout, the authors describe and analyse proposals made by the Organisation for Economic Co-operation and Development (OECD), the European Union (EU) and individual countries and their likely impact going forward. They also attend to the limits imposed on reform possibilities by public international law, EU law and constitutional law.\u003c\/p\u003e \u003cp\u003eIt is generally acknowledged that there is a need to monitor how the digital transformation may be impacting value creation. This book is a key milestone toward developing a durable, long-term solution to the tax challenges posed by the digitalization of the economy. With its thorough scrutiny of proposals for digital services tax and virtual permanent establishments, insightful analysis of digital services and detailed description of the impact of big data on tax administration and taxpayer protection, it will quickly prove indispensable for tax practitioners and the international tax community more generally.\u003cbr\u003e\u003cbr\u003e\u003cb\u003eAuthor:\u003c\/b\u003e Werner Haslehner\u003cbr\u003e\u003cb\u003eISBN-10:\u003c\/b\u003e 9403503610\u003cbr\u003e\u003cb\u003eISBN-13:\u003c\/b\u003e 9789403503615\u003cbr\u003e\u003cb\u003ePublisher:\u003c\/b\u003e Kluwer Law International\u003cbr\u003e\u003cb\u003eLanguage:\u003c\/b\u003e English\u003cbr\u003e\u003cb\u003ePublished:\u003c\/b\u003e 05\/20\/2019\u003cbr\u003e\u003cb\u003ePages:\u003c\/b\u003e 370\u003cbr\u003e\u003cb\u003eFormat:\u003c\/b\u003e Hardcover\u003cbr\u003e\u003cb\u003eWeight:\u003c\/b\u003e 1.55lbs\u003cbr\u003e\u003cb\u003eSize:\u003c\/b\u003e 9.80h x 6.30w x 1.00d\u003c\/p\u003e","brand":"Werner Haslehner","offers":[{"title":"Hardcover","offer_id":43941352112383,"sku":"9789403503615","price":149.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0662\/2982\/9887\/products\/img_ed45f8c9-34fc-4f2a-9a6f-d4176289e588.jpg?v=1681452418","url":"https:\/\/www.whiterainbookhouse.com\/products\/tax-and-the-digital-economy-werner-haslehner-9789403503615","provider":"WR Book House","version":"1.0","type":"link"}