Taxation, Data and Destination : An Analysis of Destination-Based Taxation from the Perspective of Tax Principles and Data Protection Regulation / Julia Sinnig.
The book analyzes two destination-based corporate tax models, their application to different types of digitalized business models, and their compliance with tax and data protection law frameworks.
Saved in:
| Online Access: |
Full Text (via ProQuest) |
|---|---|
| Main Author: | |
| Format: | Electronic eBook |
| Language: | English |
| Published: |
Amsterdam :
IBFD Publications USA, Incorporated,
2022.
|
| Series: | IBFD Doctoral ;
64. |
| Subjects: |
MARC
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| 264 | 1 | |a Amsterdam : |b IBFD Publications USA, Incorporated, |c 2022. | |
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| 490 | 1 | |a IBFD Doctoral ; |v 64 | |
| 505 | 0 | |a Cover -- IBFD Doctoral Series -- Title -- Copyright -- Table of Contents -- Disclaimer -- Acknowledgements -- List of Abbreviations -- Chapter 1: Introduction -- 1.1. Presentation of the topic and problems -- 1.1.1. Challenges of the digitalized economy -- 1.1.2. Tax concerns triggered by digital activities -- 1.1.3. Requirements for a tax solution -- 1.2. Questions and objectives guiding this research -- 1.2.1. Research question -- 1.2.2. State of the art and merit of the research -- 1.2.3. Delimitation of the research and methodology -- 1.3. Structure of the book | |
| 505 | 8 | |a Chapter 2: The Destination-Based Corporate Tax Proposals -- 2.1. Introduction -- 2.2. A broader DBCT: The DBCFT -- 2.2.1. Rationale behind the DBCFT -- 2.2.2. Personal and objective scope and taxable base of the DBCFT -- 2.2.3. Territorial scope: Destination basis -- 2.2.4. Preliminary justification of the DBCFT to respond to digital tax challenges -- 2.3. The proposed solution: The DDBCT -- 2.3.1. Rationale behind the DDBCT -- 2.3.2. Characteristics of the DDBCT -- 2.3.2.1. Personal and objective scope | |
| 505 | 8 | |a 2.3.2.1.1. Digitalized goods or services, including goods and services provided through digitalized means -- 2.3.2.1.2. User data -- 2.3.2.1.3. User participation -- 2.3.2.2. Territorial scope: Destination basis -- 2.3.2.2.1. Definition of destination -- 2.3.2.2.2. Localizability of the four options -- 2.3.2.3. Taxable base and tax rate -- 2.3.2.4. The use of thresholds -- 2.3.3. Preliminary justification of the DDBCT to answer the digital tax challenges -- 2.3.4. Distinguishing the DDBCT from other proposals -- 2.4. Conclusion | |
| 505 | 8 | |a Chapter 3: The Reality of the Digitalized Economy: Practical Issues Deduced from Business Models -- 3.1. Introduction -- 3.2. Historic context of the discussion on the tax challenges of digitalized business models -- 3.3. E-commerce -- 3.3.1. Definition of e-commerce -- 3.3.2. Personal data and user participation in e-commerce -- 3.3.3. Tax treatment of e-commerce -- 3.3.3.1. Taxation today: Application of articles 7 and 5 of the OECD Model -- 3.3.3.2. Taxation under DDBCT and DBCFT -- 3.3.4. Interim conclusion on the taxation of e-commerce | |
| 505 | 8 | |a 3.4. Intermediation services/digital multi-sided markets -- 3.4.1. Definition of intermediation services/digital multi-sided markets -- 3.4.1.1. Online market places and online brokerage services -- 3.4.1.2. Online advertising -- 3.4.1.2.1. Classification of online advertising -- 3.4.1.2.2. Defining the functioning of online advertising -- 3.4.1.2.3. Examples: Google and Facebook's advertising models -- 3.4.1.3. Online gaming -- 3.4.2. Personal data and user participation in intermediation services and their location -- 3.4.2.1. Online market places and online brokerage services | |
| 500 | |a 3.4.2.2. Online advertising | ||
| 520 | |a The book analyzes two destination-based corporate tax models, their application to different types of digitalized business models, and their compliance with tax and data protection law frameworks. | ||
| 650 | 0 | |a Corporations |x Taxation. | |
| 650 | 7 | |a Corporations |x Taxation. |2 fast |0 (OCoLC)fst00879935 | |
| 776 | 0 | 8 | |i Print version: |a Sinnig, Julia |t Taxation, Data and Destination |d Amsterdam : IBFD Publications USA, Incorporated,c2022 |z 9789087227784 |
| 830 | 0 | |a IBFD Doctoral ; |v 64. | |
| 856 | 4 | 0 | |u https://ebookcentral.proquest.com/lib/ucb/detail.action?docID=29687399 |z Full Text (via ProQuest) |
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