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03183aam a2200445 i 4500 001 66B81F2EE9E911EBBBC9467A3DECA4DB 003 SILO 005 20210721010052 008 200930t20212021enka b 001 0 eng 010 $a 2020043494 020 $a 1108719333 020 $a 9781108719339 020 $a 1108485243 020 $a 9781108485241 035 $a (OCoLC)1195453440 040 $a DLC $b eng $e rda $c DLC $d OCLCO $d OCLCF $d UKMGB $d YDX $d OCLCO $d SILO 042 $a pcc 043 $a e------ 050 00 $a KJE7198 $b .E45 2021 100 1 $a Elliffe, Craig, $d 1961- $e author. 245 10 $a Taxing the digital economy : $b theory, policy, and practice / $c Craig Elliffe, University of Auckland Faculty of Law. 264 1 $a Cambridge, United Kingdom ; $b Cambridge University Press, $c 2021. 300 $a xiv, 340 pages : $b illustrations ; $c 24 cm. 490 1 $a Cambridge tax law series 504 $a Includes bibliographical references and index. 520 $a "In 2018, the total global e-commerce market worth roughly USD 7.7 trillion. Despite the size of this economy and its extraordinary growth rate, many multinational companies paid little tax in the countries in which they did business. This is not a problem that can be ignored. Digital companies grow much faster than other firms. In 2006, technology companies accounted for 7% of the top 20 market capitalisation of EU companies, by 2017 this had grown to 54%. Digital companies rely less on physical presence utilising intellectual property, enabling companies to set up a business far away from their consumers, where some of the actual economic activity takes place. Most concerning is the fact that, on average, digitalised businesses face an effective tax rate of only 9.5% compared to 23.2% for traditional business models.1 Consequently, there is widespread concern from governments and the public about the low level of income tax paid by companies operating in the digital economy"-- $c Provided by publisher. 650 0 $a Corporations $x Data processing. $z European Union countries $x Data processing. 650 0 $a Electronic commerce $x Law and legislation $x Law and legislation $z European Union countries. 650 0 $a Corporations $x Law and legislation $x Law and legislation $z European Union countries. 650 0 $a Information technology $x Economic aspects $z European Union countries. 650 7 $a Corporations $x Data processing. $x Data processing. $2 fast $0 (OCoLC)fst00879944 650 7 $a Corporations $x Law and legislation. $x Law and legislation. $2 fast $0 (OCoLC)fst00879949 650 7 $a Electronic commerce $x Law and legislation. $x Law and legislation. $2 fast $0 (OCoLC)fst00906923 650 7 $a Information technology $x Economic aspects. $2 fast $0 (OCoLC)fst00973097 651 7 $a European Union countries. $2 fast $0 (OCoLC)fst01269470 776 08 $i Online version: $a Elliffe, Craig, 1961- $t Taxing the digital economy $d Cambridge, United Kingdom ; New York, NY : Cambridge University Press, 2021. $z 9781108750691 $w (DLC) 2020043495 830 0 $a Cambridge tax law series. 941 $a 1 952 $l OVUX522 $d 20231019012904.0 956 $a http://locator.silo.lib.ia.us/search.cgi?index_0=id&term_0=66B81F2EE9E911EBBBC9467A3DECA4DBInitiate Another SILO Locator Search