Description
Tax Sovereignty and the Law in the Digital and Global Economy
Routledge-Giappichelli Studies in Law Series
Author: Farri Francesco
Language: EnglishSubjects for Tax Sovereignty and the Law in the Digital and Global...:
Keywords
Tax Sovereignty; Virtual Economy; European Union; Conferring; digi-global economy; Base Erosion And Profit Shifting; digital economy; MLI; international tax law; Tax Matters; EU Proposal; Supra-state Institution; Tax Havens; Tax Sector; Tax Avoidance; Violate; Civil Society; Internet Tax Freedom Act; National Tax Law; Juridical Phenomenon; Overburdening; Public Administration; EU Show; Means Norm Construction; Mere Creation; Cyber Nations; ICJ; Tax Governance
Publication date: 04-2022
Support: Print on demand
Publication date: 09-2020
· 15.6x23.4 cm · Hardback
Description
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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.