Librarian View
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991000848649707546
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20251218144605.0
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210607s2016 sz bd b 001 0 eng d
020
a| 9783319828879
020
z| 9783319436890
020
z| 9783319436906
q| (eBook)
024
7
a| 10.1007/978-3-319-43690-6
2| doi
035
a| (HKSYU)b21237256-852hksyu_inst
035
a| (OCoLC)952981050
040
a| BTCTA
b| eng
e| rda
c| BTCTA
d| YDXCP
d| LSD
d| OCLCO
d| NKM
d| HTM
d| OCLCF
d| IUL
d| RCJ
d| OCL
d| HK-SYU
050
4
a| HC79.I55
b| C43 2016
050
4
a| HC79.I55
b| C435 2016
9| kkl
092
0
a| 658.4038
b| CHA 2016
245
0
4
a| The challenge of the digital economy :
b| markets, taxation and appropriate economic models /
c| Francesco Boccia, Robert Leonardi, editors
246
3
0
a| Markets, taxation and appropriate economic models
264
1
a| Cham, Switzerland :
b| Palgrave Macmillan,
c| 2016
264
4
c| ©2016
300
a| xvii, 148 pages :
b| maps, charts.;
c| 22 cm
336
a| text
2| rdacontent
336
a| cartographic image
2| rdacontent
337
a| unmediated
2| rdamedia
338
a| volume
2| rdacarrier
500
a| The chapter "OECD BEPS : reconciling global trade, taxation principles and the digital economy" "has been withdrawn as Palgrave does not have the publication rights. Online version for [that] chapter can be found at 10.1007/978-3-319-43690-6_4" -- Pages 55 & E1.
504
a| Includes bibliographical references and index
505
0
0
g| Introduction:
t| Digital economy and fiscal policy in the age of e-commerce /
r| Francesco Boccia --
t| Damages of fiscal competition in Europe and alternatives to anarchy /
r| Salvatore Biasco --
t| Base erosion and profit sharing --
t| RETRACTED CHAPTER: OECD BEPS : reconciling global trade, taxation principles and the digital economy /
r| Hosuk Lee-Makiyama and Bert Verschelde --
t| Federalism, e-commerce and public finance in the USA /
r| Michael A. Pagano --
t| A few ideas for reforming internet taxation /
r| Antonio Uricchio --
t| Digital economy and the tax regime in the UK /
r| Robert Leonardi --
g| Conclusions:
t| Taxation and the future of the digital economy /
r| Robert Leonardi
520
a| "This volume presents contributions that analyse the extraordinary impact of digital technology on business, services, and the production of value in many sectors of the economy. At the heart of this book is the fact that the entire digital economy is now worth almost 6% of global GDP, and it continues to grow at an unprecedented rate. The volume covers the general debate on taxation and the digital economy with the chapters by Russo, Makiyama and Boccia, before completing the analysis with discussion of three national case studies covering the U.S. (Pagano), U.K. (Leonardi) and Italy (Boccia and Leonardi). Contributors...contextualise the key issues surrounding the digitalisation of the economy from an international perspective."--
c| Back cover
650
0
a| Information technology
x| Economic aspects
650
0
a| Electronic commerce
x| Taxation
700
1
a| Boccia, Francesco,
e| editor
700
1
a| Leonardi, Robert,
d| 1945-
e| editor
856
4
0
u| https://www.econstor.eu/bitstream/10419/174727/1/ecipe-op-2014-4.pdf
z| Open Access for the Retracted Chapter : OECD BEPS : reconciling global trade, taxation principles and the digital economy
907
a| b21237256
b| 22-01-22
c| 07-06-21
910
a| ykc
b| mkl
935
a| (HK-SYU)501033845
9| ExL
998
a| book
b| 06-10-21
c| m
d| a
e| -
f| eng
g| sz
h| 4
i| 0
945
h| Supplement
l| location
i| barcode
y| id
f| bookplate
a| callnoa
b| callnob
n| SOC413