Essays about: "Tax Challenges of the Digital Economy"

Showing result 1 - 5 of 11 essays containing the words Tax Challenges of the Digital Economy.

1. 1. Freedom in the Digital Age - VAT challenges from data as currency and the platform economy

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : André Dammert; [2023]
   Keywords : Value Added Tax VAT ; e-commerce; Bitcoin; Data as Currency; Platform Economy; Natural Rights; Public Choice; Governing the Commons; New Institutionalism; Law and Political Science;

   Abstract : 2000-talet har introducerat nya sätt att bedriva e-handel, med plattformsekonomin som suddar ut gränserna för vilken person som tillhandahåller tjänster från ett mervärdesskatteperspektiv. Bitcoin har blivit pengar för internetåldern. READ MORE

3. 2. Problems caused by unilateral measures while taxing the digital economy: Does the value creation approach suggested by OECD solve the problem?

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Priyanka Kumari Prasad; [2023]
   Keywords : Unilateral measures; Equalisation levy; Diverted Profit Tax; Digital economy; Value creation approach; Juridical double taxation; OECD s Pillar One.; Law and Political Science;

   Abstract : This thesis examines the challenges arising from unilateral measures taken by both developing and developed countries to protect their taxing rights in the digital economy, leading to issues of double taxation. It focuses on India's equalisation levy and the UK's diverted profits tax (DPT) as examples of unilateral measures. READ MORE

4. 3. Link between Transfer Pricing and Customs Union Regulations

   University essay from Uppsala universitet/Juridiska institutionen

   Author : Ankita Tiwari; [2022]
   Keywords : Transfer Pricing; Customs Union;

   Abstract : Base erosion and profit sharing (BEPS) explain the process when multinational enterprises take advantage of the gaps, mismatches or loopholes in the international tax regulations for artificially shifting profits to lower tax jurisdictions or no tax jurisdictions. Tax avoidance strategies were legal in most cases and overlooked until the OECD G20 BEPS project was done in 2013. READ MORE

5. 4. Whether nexus rules under EU Commission proposal of Significant digital presence rules is compatible with separate provisions of international tax law

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Kostiantyn Nemchenko; [2021]
   Keywords : digital tax; nexus; tax law; international taxation; permanent establishment; Law and Political Science;

   Abstract : Growing digitalisation of the global economy is brining irreversible changes in business models and structure of economic relationships. External factors, such as pandemiс, only facilitate the process of remote participation in economic life and performing economic functions. READ MORE

6. 5. Tax challenges arisen from the digital economy: compliance of the French DST with European Union Law

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Sylvie Coralie Gashi; [2021]
   Keywords : DST; French DST; France; European Union; Turnover taxes; Ability-to-pay principle; Vodafone case C75 18; Tesco Global case C-323 18; Commission v.Poland C-562 19 P; Commission v.Hungary C-596 19 P; State Aid rules; Fundamental Freedoms; Law and Political Science;

   Abstract : In this new era where an important part of the economy is made through digital services, the existing tax laws are lacking and thus gives possibility to base erosion and aggressive tax planning. In response many talked about new ways of taxing this ‘new economy’ but world wide taxation on digital economy is not yet achieved and at the European Union level it is yet not harmonized. READ MORE