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.
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.
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.
Inhaltsangabe
Part I: 1. Taxing cross-border business income 2. The development of digital business 3. Challenges to the tax system posed by the digitalisation of business 4. Responding to the challenges: legal constraints on any changes to the current framework Part II: 5. The OECD secretariat's and inclusive framework's proposals for multilateral reforms 6. Examining the proposals for multilateral reforms 7. Implementing the proposals for multilateral reforms 8. The influence of alternative policy strategies on the 2020s compromise 9. Interim solutions and long term reforms Index.
Part I: 1. Taxing cross-border business income 2. The development of digital business 3. Challenges to the tax system posed by the digitalisation of business 4. Responding to the challenges: legal constraints on any changes to the current framework Part II: 5. The OECD secretariat's and inclusive framework's proposals for multilateral reforms 6. Examining the proposals for multilateral reforms 7. Implementing the proposals for multilateral reforms 8. The influence of alternative policy strategies on the 2020s compromise 9. Interim solutions and long term reforms Index.
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