digital data tax (DDT) that is a license-type consumption tax, rather than an income tax, on the international supply of … 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 …

digital data tax (DDT) that is a license-type consumption tax, rather than an income tax, on the international supply of … 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 …

-- Abbreviations -- Chapter 1 Introduction to Taxing the Digital Economy -- Lessons from the Origins of International Taxation -- G-20 … 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 …