, economic, tax policy, and tax administration issues that policy makers cannot overlook. The authors propose establishing a … 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 …

, economic, tax policy, and tax administration issues that policy makers cannot overlook. The authors propose establishing a … 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 …

-- Chapter 5 Tax Policy Issues of Taxing the Digital Economy -- Digital Impact on Taxing Rights -- Sales Threshold as a New Nexus … 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 …

Motivation and macroeconomic context -- Trade trends and patterns and labor competitiveness -- Deepening integration …