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Taxing the Digital Economy: Theory, Policy and Practice

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Product details

Management number 201911172 Release Date 2025/10/08 List Price $15.31 Model Number 201911172
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Format: Paperback / softback
Length: 354 pages
Publication date: 18 April 2024
Publisher: Cambridge University Press

In dealing with digital companies, the international tax world is at a crossroads: reform will either involve unilateral country-by-country digital services taxes, or a consensus-driven multilateral new 2020s compromise developed by the OECD. This book provides a comprehensive analysis of the effectiveness of the OECD's proposed reforms.


ISBN-13: 9781108719339


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