Originally presented as master's theses, LL. M. International Tax Law, Vienna University of Economics and Business, 2016-2017. Includes bibliographical references.
Contents:
International tax policy -- Tax treaty law -- Transfer pricing -- Indirect taxation issues -- EU law.
Summary:
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.
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