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

Lucas-Mas, Cristian Óliver; Junquera-Varela, Raul Felix - Weltbank - 2021

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...

Persistent link: https://www.econbiz.de/10013485616

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

Lucas-Mas, Cristian Óliver; Junquera-Varela, Raul Felix - Weltbank - 2021

Internet bandwidth to access digital markets. The DDT can be applied either globally or unilaterally, and could become a …. The authors also propose creating a new global Internet tax agency (GITA) under the auspices of the United Nations that …

Persistent link: https://www.econbiz.de/10012643652

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