Recenze The Challenge of the Digital Economy

Chapter 1) Introduction: The Digital Economy and Fiscal Policy in the Age of E-Commerce; Francesco Boccia.- Chapter 2) BEPS - Base Erosion and Profit Shifting; Raffaele Russo.- Chapter 3) Reconciling Global Trade, Taxation Principles and the Digital Economy; Hosuk Lee-Makiyama.- Chapter 4) Federalism, Electronic Commerce and Public Finance in the United States; Michael Pagano.- Chapter 5) Some Ideas for Reforming Internet Taxation; Antonio Uricchio.- Chapter 6) The Digital Economy and the Tax Regime in the U.K.; Robert Leonardi.- Chapter 7) Conclusions: What Needs to Be Done for an Effective and Equitable Digital Economy Tax Policy?: The European and Global Scenario; Francesco Boccia and Robert Leonardi. schovat popis