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Tax Sovereignty and the Law in the Digital and Global Economy (Hardcover)
Loot Price: R4,721
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Tax Sovereignty and the Law in the Digital and Global Economy (Hardcover)
Series: Routledge-Giappichelli Studies in Law
Expected to ship within 12 - 17 working days
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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. A specific evaluation of the
role of the European Union is carried out and the jurisprudence on
financial interests of the Union and on State aids is analyzed and
tackled in light of the Treaty on the Functioning of the European
Union and of the tax sovereignty of member States. The conclusion
is that the model of the organization with a general political
purpose, from which modern States take their inspiration, appears
unfailing for a tax project that would focus on the good and the
growth of the person and of the social aggregations in which
everyone lives. A model that therefore deserves to be safeguarded,
although with new methods and instruments, starting from a
Destination-Based Asset-Coordinated approach, in the Third
Millennium. The book will be of interest to researchers and
academics in international tax law, constitutional law and in
political science.
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