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Craig Elliffe - Taxing the Digital Economy, Inbunden

Inbunden, Engelska, 2021

Taxing the Digital Economy

Theory, Policy and Practice

Av Craig Elliffe

Del i serien Cambridge Tax Law Series

1844 kr

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Beskrivning
The question of how to tax multinational companies that operate highly digitalised business models is one of the most contested areas of international taxation. The tax paid in the jurisdictions in which these companies operate has not kept pace with their immense growth and the OECD has proposed a new international tax compromise that will allocate taxing rights to market jurisdictions and remove the need to have a physical presence in the taxing jurisdictions in order to sustain taxability. In this work, Craig Elliffe explains the problems with the existing international tax system and its inability to respond to challenges posed by digitalised companies. In addition to looking at how the new international tax rules will work, Elliffe assesses their likely effectiveness and highlights features that are likely to endure in the next waves of international tax reform.
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Craig Elliffe is a Professor of Taxation Law at the University of Auckland. Prior to becoming an academic, he spent twenty-three years as a tax partner for major international legal and accounting partnerships. He was the first New Zealander to be appointed to the Permanent Scientific Committee of the International Fiscal Association and a member of the New Zealand government's 2018/2019 Tax Working Group. His book International and Cross-Border Taxation in New Zealand won international plaudits and the JF Northey prize for the best legal book published in New Zealand in 2015.

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'Professor Elliffe comprehensively discusses the most controversial subject of the current global tax conversation, which challenges the roots of the traditional international tax system. A fine work and a must-read book.' Robert Danon, Professor of Law at the University of Lausanne and Chairman of the Permanent Scientific Committee of the International Fiscal Association (IFA)

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