Tax theory applied to the digital economy : a proposal for a digital data tax and a global internet tax agency

Front Cover -- Contents -- Foreword -- Preface -- Acknowledgments -- About the Authors -- Executive Summary -- Abbreviations -- Chapter 1 Introduction to Taxing the Digital Economy -- Lessons from the Origins of International Taxation -- G-20 Mandate on Taxing the Digital Economy -- Market Jurisdictions' Tax Claims: On What Basis? -- Back to Basics: Philosophy of the Report -- Organization of the Report -- Notes -- Bibliography -- Chapter 2 Tax Challenges of Taxing the Digital Economy -- Digital Elements of Economic Transactions -- Tax-Disruptive Aspects of Digital Elements -- Tax-Disruptive Digital Business Models -- Network Effect of Multisided Digital Platforms -- Lack of Physical Presence and Scale without Mass -- Note -- Bibliography -- Chapter 3 Tax Principles Applied to Taxing the Digital Economy -- Horizontal Equity -- Benefit Principle -- Neutrality Principle -- Tax Sovereignty -- Administrative Feasibility -- Notes -- Bibliography -- Chapter 4 Economic and Legal Issues of Taxing the Digital Economy -- Avoidance of Double Taxation -- Tax Impact of Legal Structures -- Tax Dimension of Monetization Strategies -- Value Creation versus Revenue Recognition -- Double Revenue Threshold Mechanism -- Bibliography -- Chapter 5 Tax Policy Issues of Taxing the Digital Economy -- Digital Impact on Taxing Rights -- Sales Threshold as a New Nexus Rule -- Routine versus Residual Profits -- Income versus Turnover Taxation -- Other Types of Digital Income -- Bibliography -- Chapter 6 Tax Administration Issues of Taxing the Digital Economy -- Tax Registration of Foreign Digital Companies -- Assessment and Accrual of Digital Taxes -- Application of Presumptive Digital Taxes -- Effective Tax Collection of Digital Taxes -- Tax Enforcement of Digital Tax Claims -- Bibliography -- Chapter 7 Tax Proposal for Taxing the Digital Economy.