Craig Elliffe

Gebundenes Buch

Taxing the Digital Economy

Beschreibung

In dealing with digital companies, the international tax world is at a crossroads: reform will either involve unilateral country-by-country digital services taxes, or a consensus-driven multilateral new 2020s compromise developed by the OECD. This book provides a comprehensive analysis of the effectiveness of the OECD's proposed reforms.

Autor

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.

Produktdetails

• Verlag: Cambridge University Press
• Seitenzahl: 356
• Erscheinungstermin: 13. Mai 2021
• Englisch
• Abmessung: 235mm x 157mm x 24mm
• Gewicht: 666g
• ISBN-13: 9781108485241
• ISBN-10: 1108485243
• Artikelnr.: 60013435