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题名/责任者:

Taxing the digital economy : theory, policy and practice / Craig Elliffe, University of Auckland Faculty of Law.

版本说明:

First edition.

出版发行项:

Cambridge, UK ; New York, NY : Cambridge University Press, 2021.

ISBN:

9781108485241

ISBN:

9781108719339

载体形态项:

xiv, 340 pages : illustration ; 24 cm.

其他载体形态:

Online version : Elliffe, Craig, 1961- Taxing the digital economy Cambridge, United Kingdom ; New York, NY : Cambridge University Press, 2021. 9781108750691

丛编说明:

Cambridge tax law series

个人责任者:

Elliffe, Craig, 1961- author.

论题主题:

Corporations-Taxation-European Union countries-Data processing.

论题主题:

Electronic commerce-Taxation-Law and legislation-European Union countries.

论题主题:

Corporations-Taxation-Law and legislation-European Union countries.

论题主题:

Information technology-Economic aspects-European Union countries.

中图法分类号:

D950.22

书目附注:

Includes bibliographical references and index.

摘要附注:

"In 2018, the total global e-commerce market worth roughly USD 7.7 trillion. Despite the size of this economy and its extraordinary growth rate, many multinational companies paid little tax in the countries in which they did business. This is not a problem that can be ignored. Digital companies grow much faster than other firms. In 2006, technology companies accounted for 7% of the top 20 market capitalisation of EU companies, by 2017 this had grown to 54%. Digital companies rely less on physical presence utilising intellectual property, enabling companies to set up a business far away from their consumers, where some of the actual economic activity takes place. Most concerning is the fact that, on average, digitalised businesses face an effective tax rate of only 9.5% compared to 23.2% for traditional business models.1 Consequently, there is widespread concern from governments and the public about the low level of income tax paid by companies operating in the digital economy"--

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