The challenge of the digital economy : markets, taxation and appropriate economic models /: markets, taxation and appropriate economic models. (2017)

• Record Type: Book
• Further Information: Note: Edited by Francesco Boccia, Robert Leonardi.
• Editors: Boccia, Francesco; Leonardi, Robert, 1945-
• Contents: Chapter 1) Introduction: The Digital Economy and Fiscal Policy in the Age of E-Commerce; Francesco Boccia.- Chapter 2) BEPS – Base Erosion and Profit Shifting; Raffaele Russo.- Chapter 3) Reconciling Global Trade, Taxation Principles and the Digital Economy; Hosuk Lee-Makiyama.- Chapter 4) Federalism, Electronic Commerce and Public Finance in the United States; Michael Pagano.- Chapter 5) Some Ideas for Reforming Internet Taxation; Antonio Uricchio.- Chapter 6) The Digital Economy and the Tax Regime in the U.K.; Robert Leonardi.- Chapter 7) Conclusions: What Needs to Be Done for an Effective and Equitable Digital Economy Tax Policy?: The European and Global Scenario; Francesco Boccia and Robert Leonardi.
• Publisher Details: Cham : Palgrave Macmillan
• Publication Date: 2017
• Copyright Date: 2016
• Extent: 1 online resource (148 pages)
• Subjects: 381.142; Finance; Electronic commerce -- Taxation; Business & Economics -- Economics -- Macroeconomics; Business & Economics -- International -- Economics; Macroeconomics; International economics; Macroeconomics; International economics; Business & Economics -- Corporate Finance; Corporate finance
• Languages: English
• ISBNs: 9783319436906
• Related ISBNs: 9783319436890
• Access Rights: Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time; The Legal Deposit Libraries (Non-Print Works) Regulations (UK).
• Access Usage: Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force.