New Nexus for the Digital Economy: An Analysis of Digital, Revenue-Based and User-Based Factors (CROSBI ID 64676)
Prilog u knjizi | izvorni znanstveni rad | međunarodna recenzija
Podaci o odgovornosti
Gadžo, Stjepan
engleski
New Nexus for the Digital Economy: An Analysis of Digital, Revenue-Based and User-Based Factors
The purpose of this paper is to analyse different criteria that may be used in developing new nexus rules applicable to the taxation of „“digital companies”, in order to establish which criteria best fit with the policy objectives underlying the “international tax regime”. In doing so, useful points of departure are found not only in the documentation drafted within BEPS Action 1, but also in legislative developments that have surfaced very recently, either on a domestic level (e.g. usage of a more expansive “significant economic presence” (SEP) nexus in India) or on a regional level (e.g. the European Commission’s proposal of a Directive aimed at taxing corporate profits on the basis of “significant digital presence” (SDP) nexus).
international tax law ; tax nexus ; digital economy
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Podaci o prilogu
91-117.
objavljeno
Podaci o knjizi
Pistone, Pasquale ; Weber, Dennis
Amsterdam: International Bureau of Fiscal Documentation (IBFD)
2019.
978-90-8722-558-2