Taxing the digital economy : theory, policy, and practice

Cover -- Half-title -- Series information -- Title page -- Copyright information -- Dedication -- Contents -- List of Figures -- Preface -- Background to This Book -- Structure of the Book -- Acknowledgements -- Part I -- 1 Taxing Cross-Border Business Income -- 1.1 What Is Cross-Border Taxation? -- 1.1.1 Introduction -- 1.1.2 Income Tax and Cross-Border Trade: A Relatively Recent Phenomenon -- 1.2 Fundamental Concepts of International Taxation: Residence and Source -- 1.2.1 Residence Taxation -- 1.2.2 Source Taxation