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02948aam a2200553 i 4500 001 AAFB5106CF3111EB9A1890BA3BECA4DB 003 SILO 005 20210617010040 008 171206t20172017au b 000 0 eng d 010 $a 2017299931 020 $a 3707337782 020 $a 9783707337785 035 $a (OCoLC)1007131361 040 $a EYW $b eng $e rda $e rda $c DLC $d ZWZ $d GRG $d YDX $d OHX $d OCLCO $d NLBFD $d OCLCQ $d SILO 042 $a lccopycat 050 00 $a K4550 $b .T3885 2017 072 7 $a K $2 lcco 072 7 $a HJ $2 lcco 245 00 $a Taxation in a global digital economy / $c edited by Ina Kerschner, Maryte Somare. 264 1 $a Wien : $b Linde, $c [2017] 300 $a xiv, 468 pages ; $c 23 cm. 490 1 $a Series on international tax law ; $v volume 107 500 $a Originally presented as master's theses, LL. M. International Tax Law, Vienna University of Economics and Business, 2016-2017. 504 $a Includes bibliographical references. 505 0 $a International tax policy -- Tax treaty law -- Transfer pricing -- Indirect taxation issues -- EU law. 520 $a In the course of the base erosion and profit shifting (BEPS) report on Action 1, it was concluded that there was no instantaneous need for specific rules to address BEPS made possible by the digitalization of enterprises and new digital businesses. While awaiting possible fundamental reforms of the tax framework, it is time to discuss anti-BEPS measures bearing in mind the peculiar features of the digital economy such as increased mobility, no need for physical presence, and dematerialization. This book focuses on five key areas of interest: international tax policy, tax treaty law, transfer pricing, indirect taxation issues, and EU law. 650 0 $a International business enterprises $x Law and legislation. $x Law and legislation. 650 0 $a Double taxation. 650 0 $a Globalization. 650 0 $a Law and globalization. 650 7 $a Double taxation. $2 fast $0 (OCoLC)fst00897116 650 7 $a Globalization. $2 fast $0 (OCoLC)fst00943532 650 7 $a International business enterprises $x Law and legislation. $x Law and legislation. $2 fast $0 (OCoLC)fst00976847 650 7 $a Law and globalization. $2 fast $0 (OCoLC)fst01743716 650 17 $a Internationaal belastingrecht $2 gtt $0 078547350 650 7 $a Taxe sur la valeur ajoutee $x Droit. $2 ram 650 7 $a Taxe de vente $x Droit. $2 ram 650 7 $a Commerce electronique $x Droit. $2 ram 650 7 $a Mondialisation. $2 ram 650 7 $a Entreprises $x Droit. $x Droit. $2 ram 700 1 $a Kerschner, Ina, $e editor. 700 1 $a Somare, Maryte, $e editor. 710 2 $a WirtschaftsuniversitaÂt Wien, $e issuing body. 776 0 $z 9783709409046 776 0 $w (GyWOH)har175020208 830 0 $a Schriftenreihe zum internationalen Steuerrecht ; $v Bd. 107. 941 $a 1 952 $l OVUX522 $d 20231021011202.0 956 $a http://locator.silo.lib.ia.us/search.cgi?index_0=id&term_0=AAFB5106CF3111EB9A1890BA3BECA4DBInitiate Another SILO Locator Search