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Digital technology allows businesses to operate in a country without a physical presence, which poses challenges for traditional taxation. The digital debate focuses on direct taxation and the creation of new taxing rights arising from the tax claims of market jurisdictions on income obtained by...
Persistent link: https://www.econbiz.de/10012603590
Digital technology allows businesses to operate in a country without a physical presence, which poses challenges for traditional taxation. The digital debate focuses on direct taxation and the creation of new taxing rights arising from the tax claims of market jurisdictions on income obtained by...
Persistent link: https://www.econbiz.de/10012643652
Front Cover -- Contents -- Foreword -- Preface -- Acknowledgments -- About the Authors -- Executive Summary -- 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...
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The island nation of Madagascar has a treasure trove of tourism assets, ranging from wildlife viewing to beach tourism … to cultural encounters. Yet despite its undeniable tourism potential, its growth has been severely stunted by years of … for Madagascar to fulfill its potential in tourism, if adequately addressed, tourism can undoubtedly become a significant …
Persistent link: https://www.econbiz.de/10012564792
In recent years, the prospects of Kenya’s tourism industry have been clouded by a perfect storm of misfortunes … – insecurity, growing global competition, and unsustainable tourism development. It is in this context that the potential and … actual contribution of the tourism sector to the country’s development has been questioned, with claims that tourism …
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