Tax Theory Applied to the Digital Economy
Author: Cristian Óliver Lucas-Mas
Publisher:
Published: 2021
Total Pages: 0
ISBN-13: 9781464816543
DOWNLOAD EBOOKThis book analyzes the tax disruptive aspects of new digital business models to determine the need for new tax measures to address the tax challenges of the digitalization of the economy, and presents a proposal for the adoption of a Digital Data Tax (DDT) and a Global Internet Tax Agency (GITA).