
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Industry Reviews
'This outstanding book covers the hottest topic in international taxation, and both countries and international organizations are in the process of rapidly changing the rules. Under these circumstances, plus a global pandemic, it is very hard to do what Craig Elliffe has successfully done: to produce an eminently readable, short, and accurate summary of both the current state of affairs and its historical origins, going back a century to the original 1920s compromise that created the international tax regime (ITR).' Reuven Avi-Yonah, Irwin I. Cohn Professor of Law, University of Michigan
'A truly global tax book - presenting a holistic view of the tax issues of the digital economy built on wide-ranging comparative and foundational research.' Wolfgang Schoen, Director of The Max Planck Institute for Tax Law and Public Finance, Munich
'Taxation of the digital[ised] economy is the current focus of the international tax world's attention. The first part of this book explains the historical background and the challenges to the current tax regime. The second part examines the OECD proposals (as they stood in early 2020), and various alternatives including DBCFTs and DPTs, as well as unilateral DSTs. Whatever becomes of the OECD project, the discussion here will remain valuable as a resource and guide.' Philip Baker QC, Gray's Inn and Oxford University, author of Double Taxation Conventions
'Professor Craig Elliffe's book is one of the first independent and comprehensive works of scholarship to seriously analyse these challenges, the political process that dominates the work on them within the international tax regime, and the concrete proposals to resolve them. The book is an important and timely resource for whomever wishes to study the issue.' Yariv Brauner, BTR
'There is no 'hotter' topic on the agenda of the international tax regime than the taxation of the digital economy ... The book is an important and timely resource for whomever wishes to study the issue.' Yariv Brauner, British Tax Review
ISBN: 9781108719339
ISBN-10: 1108719333
Series: Cambridge Tax Law Series
Published: 18th April 2024
Format: Paperback
Language: English
Number of Pages: 356
Audience: Professional and Scholarly
Publisher: Cambridge University Press
Country of Publication: GB
Dimensions (cm): 15.0 x 22.9 x 2.3
Weight (kg): 0.48
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You Can Find This Book In
This product is categorised by
- Non-FictionAccounting & FinanceFinancePublic Accounting in FinanceTax & Taxation
- Non-FictionLawJurisprudence & General IssuesComparative Law
- Non-FictionIndustry & Industrial StudiesMedia, Entertainment, Information & Communication IndustriesInformation Technology Industries
- Non-FictionLawLaws of Specific JurisdictionsIT & Communications Law
- Non-FictionLawLaws of Specific JurisdictionsTaxation & Duties Law