traditional taxation. The digital debate focuses on direct taxation and the creation of new taxing rights arising from the tax … would provide a neutral forum for political discussion and technical assistance in the area of digital taxation. The digital …

traditional taxation. The digital debate focuses on direct taxation and the creation of new taxing rights arising from the tax … would provide a neutral forum for political discussion and technical assistance in the area of digital taxation. The digital …

-- Abbreviations -- Chapter 1 Introduction to Taxing the Digital Economy -- Lessons from the Origins of International Taxation -- G-20 … Issues of Taxing the Digital Economy -- Avoidance of Double Taxation -- Tax Impact of Legal Structures -- Tax Dimension of … Rule -- Routine versus Residual Profits -- Income versus Turnover Taxation -- Other Types of Digital Income -- Bibliography …