traditional taxation. The digital debate focuses on direct taxation and the creation of new taxing rights arising from the tax … physical presence. Tax Theory Applied to the Digital Economy analyzes the tax-disruptive aspects of digital business models and … reviews current tax initiatives in light of traditional tax theory principles. The analysis concludes that market countries …

traditional taxation. The digital debate focuses on direct taxation and the creation of new taxing rights arising from the tax … physical presence. Tax Theory Applied to the Digital Economy analyzes the tax-disruptive aspects of digital business models and … reviews current tax initiatives in light of traditional tax theory principles. The analysis concludes that market countries …

Mandate on Taxing the Digital Economy -- Market Jurisdictions' Tax Claims: On What Basis? -- Back to Basics: Philosophy of the … Report -- Organization of the Report -- Notes -- Bibliography -- Chapter 2 Tax Challenges of Taxing the Digital Economy … -- Digital Elements of Economic Transactions -- Tax-Disruptive Aspects of Digital Elements -- Tax-Disruptive Digital Business …