Tax Law And Digitization
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| Author | : Brigitte Alepin |
| Publisher | : Kluwer Law International B.V. |
| Total Pages | : 229 |
| Release | : 2016-04-24 |
| Genre | : Law |
| ISBN | : 9041194614 |
Over the past few decades, the concentration of wealth and property in the hands of a few has been facilitated by tax evasion, tax avoidance, and above all by tax competition. Fortunately, a determined move toward international cooperation among tax authorities is gathering its forces to do battle. This invaluable book shows how the globalization of trade, the digitization of the economy, tax competition between sovereign states, the erosion of the tax base, and the transfer of pro ts have all revealed the weaknesses of a traditional tax system that has reached its limits, and how numerous states and groups of states have joined efforts in creating a new international tax system designed to restore fairness and stability in the levying of taxes worldwide. Stemming from a 2016 conference initiated by the Canadian non-pro t organization TaxCOOP, convened by the World Bank and bringing together well-known taxation experts from prominent international organizations, the book presents outstanding contributions highlighting the impacts of tax competition and viable solutions. Among the issues and topics covered are the following: – electronic commerce and electronic money; – transfer pricing; – derivatives and hedge funds; – protecting tax whistle-blowers; – offshore tax investigations; – possibility of an international tax court; – impact of tax competition on developing countries; – carbon pricing; – tobacco taxation; and – effective taxation of the ultra-wealthy and their nancial capital. The chapters include details of country experiences and results, in some cases analyzed by key protagonists themselves. Collectively, the contributions take a giant step toward reinforcing the power of sovereign states in sectors such as the environment, education, and health. As an authoritative guide to increasing the level of transparency and accountability of private and public economic actors and restoring citizens’ trust in the fairness of our global governance systems, this peerless volume will be warmly welcomed by tax lawyers, taxation authorities, and interested academics worldwide.
| Author | : Michael Lang |
| Publisher | : Kluwer Law International B.V. |
| Total Pages | : 135 |
| Release | : 2022-07-04 |
| Genre | : Law |
| ISBN | : 9403543140 |
Tax tech companies are rapidly gaining ground as global tax advisory firms, and are set to fundamentally change and revolutionize the way tax administrations, taxpayers, and their advisers interact, ushering in a much more efficient and effective integration of tax services into the processes used by both taxpayers and tax authorities. The distinguished contributors to this book clearly explain not only how tax law can be revised to promote digitization and speed up its implementation but also how to achieve better tax compliance and administration at a lower cost. The authors cover such aspects of this veritable paradigm shift in tax management as the following: how new technologies improve existing VAT/GST systems; uses of artificial intelligence; secured certification of taxpayers; electronic invoices; securing real-time reporting with cryptography; taxing virtual currencies; enhanced personal data protection; fewer opportunities to engage in aggressive tax practices; competitive advantage in attracting investment; work-flow assessment; and more opportunities for information flows and collaboration. Because the perspective as to what is meant by tax compliance is already overlaid by technological pressure—as indicated especially by BEPS 1.0’s domestic tax law initiatives and its recommendations of newly developed options to secure full transparency of tax processes—it is clear that controls and tax risk management are on the rise and that systems will become more digitized. For these reasons, professionals in the tax advisory industry and tax authority officials will welcome this book’s sound and practical measures leading to progress and revitalization through digital transformation.
| Author | : Ashley Packard |
| Publisher | : John Wiley & Sons |
| Total Pages | : 455 |
| Release | : 2012-06-25 |
| Genre | : Law |
| ISBN | : 111833678X |
Covering the latest legal updates and rulings, the second edition of Digital Media Law presents a comprehensive introduction to all the critical issues surrounding media law. Provides a solid foundation in media law Illustrates how digitization and globalization are constantly shifting the legal landscape Utilizes current and relevant examples to illustrate key concepts Revised section on legal research covers how and where to find the law Updated with new rulings relating to corporate political speech, student speech, indecency and Net neutrality, restrictions on libel tourism, cases filed against U.S. information providers, WikiLeaks and shield laws, file sharing, privacy issues, sexting, cyber-stalking, and many others
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 110 |
| Release | : 2016-05-13 |
| Genre | : |
| ISBN | : 9264256431 |
This report looks at effective e-service provision by tax administrations, summarising eight critical areas, and explores big data management and portals, as well as natural systems. It highlights key opportunities, looking at how these emerging technologies can be best used by tax administrations.
| Author | : Eric Hilgendorf |
| Publisher | : Nomos Verlag |
| Total Pages | : 140 |
| Release | : 2018-03-02 |
| Genre | : Law |
| ISBN | : 3845289309 |
Neue Technologien bedeuten neue Herausforderungen für das Recht. Das Internet ist kein Neuland mehr, kritische Themen wie Cyberattacken, Privatsphäre, der Schutz Minderjähriger oder auch das Cloud Computing sind jedoch keinesfalls ausdiskutiert. Die zunehmende Digitalisierung und Technisierung beschränkt sich nicht auf das World Wide Web. Der automatisierte Straßenverkehr ist ein ebenso zukunftsweisendes Thema, dessen Entwicklung rechtlich begleitet werden muss. Im vorliegenden Band sind Forschungsarbeiten von Rechtwissenschaftlern aus Deutschland, den USA, Kanada und Griechenland zusammengefasst. Die von Prof. Eric Hilgendorf und Prof. Susanne Beck herausgegebene Reihe Robotik und Recht widmet sich der Diskussion praxisrelevanter Rechtsfragen zu Robotik, Technisierung und Digitalisierung. Mit Beiträgen von Prof. Eric Hilgendorf, Prof. Susanne Beck, Prof. Mark Kende, Prof. Ari Ezra Waldman, Prof. Maria Kaiafa-Gbandi, Prof. Sara Sun Beale and Peter Berris, Prof. Frank Peter Schuster
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 355 |
| Release | : 2021-09-15 |
| Genre | : |
| ISBN | : 9264424083 |
This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.
| Author | : Werner Haslehner |
| Publisher | : Kluwer Law International B.V. |
| Total Pages | : 429 |
| Release | : 2019-05-01 |
| Genre | : Law |
| ISBN | : 9403503351 |
The increasingly digitalized global economy is undermining the usefulness of many traditional tax concepts. In addition to issues of double taxation and double non-taxation, important questions arise concerning the allocation of taxing rights in respect of income from cross-border digital transactions. This is the first book to analyse what changes are possible, necessary and feasible in order to forestall the unravelling of the existing international tax framework. Focusing in turn on the legal framework, specific proposals for adapting tax concepts for the digital economy, types of transactions and administrative issues such as those around data protection and digital currencies, the expert contributors discuss such challenges to taxation as the following: the pervasiveness of intangible assets; new value creation models; the ascendance of the sharing economy and digital services; virtual currencies; the importance of user participation for digital platforms; cloud computing; the impact of Big Data on tax enforcement; virtual business presence; and the influence of robotization. Throughout, the authors describe and analyse proposals made by the Organisation for Economic Co-operation and Development (OECD), the European Union (EU) and individual countries and their likely impact going forward. They also attend to the limits imposed on reform possibilities by public international law, EU law and constitutional law. It is generally acknowledged that there is a need to monitor how the digital transformation may be impacting value creation. This book is a key milestone toward developing a durable, long-term solution to the tax challenges posed by the digitalization of the economy. With its thorough scrutiny of proposals for digital services tax and virtual permanent establishments, insightful analysis of digital services and detailed description of the impact of big data on tax administration and taxpayer protection, it will quickly prove indispensable for tax practitioners and the international tax community more generally.
| Author | : Sven Hentschel |
| Publisher | : Springer Nature |
| Total Pages | : 521 |
| Release | : 2021-06-26 |
| Genre | : Law |
| ISBN | : 3658340002 |
This book provides a comprehensive analysis of the rules governing the taxation of permanent establishments as implemented in the OECD Model Tax Convention and German national tax law. Deviations between the OECD approach and the German approach are identified and modifications to the rules as a result of the Base Erosion and Profit Shifting (BEPS) project are examined. Moreover, challenges imposed to the PE concept as a result of the digitalisation of the economy are identified and discussed. Against this background, the Pillar One Blueprint proposing a long-term solution to overcome the tax challenges arising from the digitalisation of the economy is presented and assessed against widely accepted overarching principles of tax policy.
| Author | : Jeffrey Owens |
| Publisher | : Kluwer Law International B.V. |
| Total Pages | : 305 |
| Release | : 2021-09-15 |
| Genre | : Law |
| ISBN | : 9403534044 |
New technologies are changing the way that tax administrations, taxpayers and their advisers interact, leading to a reduction in the compliance cost for taxpayers, a level playing field for large and small businesses, and fewer opportunities to engage in aggressive tax practices. Although entering a new world where processes are supported by machines inevitably disrupts traditional ways of working, the contributors to this indispensable book reveal the enormous potential of ‘tax technology’ to positively transform tax compliance, clearly showing both government and business how to manage the transition from the old to the new. With detailed treatment of the technology available in the tax field, the authors describe how to secure its benefits in such ways as the following: electronic balance sheets and invoices; automated transmission to tax authorities; innovative analytics applications; blockchain in tax law processes; process mining in VAT; real-time reporting with cryptography; and meeting the challenges to taxpayers’ rights to privacy and personal data protection. The contributions draw on an international conference held under the auspices of the Digital Economy Taxation Network at the Vienna University of Economics and Business in December 2020. The perspective throughout focuses on how to achieve better tax compliance at a lower cost. For this reason, this full-scale, practical guide on how to adapt tax law to new technologies and how to apply tax tech processes in practice will be welcomed by tax practitioners, tax administrations, and academics across the entire tax community.
| Author | : Arthur Cockfield |
| Publisher | : Kluwer Law International B.V. |
| Total Pages | : 529 |
| Release | : 2019-11-07 |
| Genre | : Law |
| ISBN | : 9041167110 |
Digital commerce – the use of computer networks to facilitate transactions involving the production, distribution, sale, and delivery of goods and services – has grown from merely streamlining relations between consumer and business to a much more robust phenomenon embracing efficient business processes within a firm and between firms. Inevitably, the related taxation issues have grown as well. This latest edition of the preeminent text on the taxation of digital transactions revises, updates and expands the book’s coverage. It includes a detailed and up-to-date analysis of income tax and VAT developments regarding digital commerce under the OECD and G20 Base Erosion and Profit Shifting (BEPS) reforms. It explores the implications of digital commerce for US state sales and use tax regimes resulting from the 2018 US Supreme Court decision in Wayfair. It discusses cross-border tax in the United States while continuing to focus on tax developments throughout the world. Analysing the practical tax consequences of digital commerce from a multijurisdictional perspective, and using examples to illustrate the application of different taxes to digital commerce transactions, the book offers in-depth treatment of such topics as the following: how tax rules governing cross-border digital commerce are increasingly applied to all cross-border activities; how tax rules and institutional processes have evolved to confront challenges posed by digital commerce; how an emerging ‘tax war’ is developing whereby different countries are unilaterally imposing new tax rules on cross-border digital commerce; how technology enhances tax and cross-border tax information exchanges; how technology reduces both compliance and enforcement costs; cross-border consumption tax issues raised by cloud computing; and different approaches to the legal design of VAT place of taxation rules. The authors offer insightful views on the likely development of new approaches to taxing cross-border digital commerce. This edition, while building on the analysis of the relationship between traditional tax laws and the Internet in the first edition and its predecessors, contains a more explicit and systematic consideration of digital commerce issues and the ongoing policy responses to them. Tax professionals and academics everywhere will welcome the important contribution it makes towards the design of cross-border tax rules that are both conceptually sound and practical in application. ‘A tour de force … much larger and richer than its predecessors … a massive contribution to the growing literature on the taxation of e-commerce.’ – Rita de la Feria, British Tax Review ‘Provides important understandings for ongoing policy discussions … I would warmly recommend.’ – P. Rendahl, World Journal of VAT/GST Law
