The development of the digital economy on the basis of increasing returns on scale and intangible assets is a more fundamental problem. The purpose of this paper is to analyse the pros and cons of applying the taxation of digital services and goods on economic transactions with these types of ...
Digital services are changing our society and economy, bringing new challenges and problems for tax policy through development of digital economy. Digital companies have new business models, often without a physical presence in different countries, and at the same time they provide services to users ...
This chapter discusses the Commission’s proposal for a special tax on digital services, first presented in 2018. The aim of this proposal was to increase the tax in the country where the value for the digital company in question is created. The chapter
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This whitepaper explores the federal income tax treatment of digital assets, the term that the IRS uses to refer to virtual currencies and non-fungible tokens (NFTs).1 For the virtual currency market, 2022 proved to be a turbulent year, with Bitcoin prices d...
1. Using digital assets like money Not since the California gold rush has bartering been so widespread. Though paying for goods and services with digital assets may seem to be akin to paying with fiat currency,i it’s completely different in the eyes of the IRS. Because the agency treats ...
As from January 2020, the Digital Services Tax (DST) was introduced. The DST is a 3% tax on gross revenue from digital services for taxpayers that, at a group level, have annual global turnover over €750 million and annual revenue from digital services rendered in Italy of over €5.5 ...
With the electronic commerce growing rapidly,the expansion of digital commodity transaction scale makes the tax solutions of digital commodity more difficu... W Xi - 中国财政与经济研究(英文) 被引量: 0发表: 2017年 IMPLEMENTING ELECTRONIC COMMUNICATION WITH CARRIER AND SUPPLIER PARTNERS : GUIDE TO ...