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...

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...

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...

IT-based services : global outlook -- Country competitiveness in the global market of IT-based services -- Policy options to enhance competitiveness -- Dimensions of the LRI : what is needed to be competitive? The LRI model -- Applying the LRI model to the United States, India, Indonesia, and...