Tax sovereignty and the law in the digital and global economy : hbk : Routledge

Material type: 図書

Author: Francesco Farri

Publisher: Routledge

Publication date: 2021 [i.e. 2020]

Material Format: Paper

Capacity, size, etc.: 24 cm

NDC: -

View All

Notes on use

Note (General)：: Bibliography: p. [127]-158Includes indexSummary: "This book discusses which is the most appropriate tax dimension to best manage the new horizons of t...

Related materials as well as pre- and post-revision versions

Routledge-Giappichelli studies in law

Search by Bookstore

Holdings of Libraries in Japan

This page shows libraries in Japan other than the National Diet Library that hold the material.

List of Cooperating Institutions and Databases

Please contact your local library for information on how to use materials or whether it is possible to request materials from the holding libraries.

other

Supreme Court Library Online Public Access Catalog
Paper
Supreme Court Library Online Public Access Catalog
CiNii Research
Search Service
Paper
You can check the holdings of institutions and databases with which CiNii Research is linked at the site of CiNii Research.
Check the holdings of this book

Search by Bookstore

Bibliographic Record

You can check the details of this material, its authority (keywords that refer to materials on the same subject, author's name, etc.), etc.

Paper

Material Type: 図書
ISBN: 9780367544102
Title: Tax sovereignty and the law in the digital and global economy
Volume: : hbk : Routledge
Author/Editor: Francesco Farri
Author Heading: Farri, Francesco
Publication, Distribution, etc.: Routledge
Publication Date: 2021 [i.e. 2020]
Publication Date (W3CDTF): 2020
Size: 24 cm
Place of Publication (Country Code): uk
Text Language Code: en
Subject Heading: Taxation -- Law and legislation
Taxation -- Data processing
International business enterprises -- Taxation -- Law and legislation
Direct taxation -- Law and legislation
LCC: K4460
Target Audience: 一般
Note (General): Bibliography: p. [127]-158
Includes index
Summary: "This book discusses which is the most appropriate tax dimension to best manage the new horizons of the global and digital economy. In this perspective, the efficiency of the main models is examined and two fundamental proposals are put forth: the first one aims at a coordination of the Destination-Based approach with the role of some specific digital assets, such as user data; the second one is a framework for a possible futuristic tax phenomenon all internal to the world of the internet and not linked to traditional territorial States. The compliance of these models with the constitutional principles that western democratic systems have affirmed over time in matters of taxation is then analyzed with particular regard to legal certainty, consent to taxation and to the re-distributive function of taxes. ..."
ISBN of G. Giappichelli editore: 9788892133549
Related Material: Routledge-Giappichelli studies in law
https://cir.nii.ac.jp/crid/1130848326994172416
Related Material (URI): https://ci.nii.ac.jp/ncid/BC03962615#entity
Periodical Title: Routledge-Giappichelli studies in law
https://cir.nii.ac.jp/crid/1130848326994172416
Data Provider (Database): 国立情報学研究所 : CiNii Research
Original Data Provider (Database): CiNii Books
https://ci.nii.ac.jp/books
NCID: https://ci.nii.ac.jp/ncid/BC03962615 : BC03962615