Format:
1 online resource (175 pages)
ISBN:
9781000217322
Series Statement:
Routledge-Giappichelli Studies in Law Ser
Note:
Description based on publisher supplied metadata and other sources
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Cover -- Half Title -- Title Page -- Copyright Page -- Dedication -- Table of Contents -- Foreword -- Author's note -- Chapter I: The digi-global economy and its effects on the law -- 1: New business "models" and new "places" in the digi-global era -- 2: Business, "places" and the law -- 2.1: The change of the ways and the places of law formation -- 2.2: The change in phenomena and places relevant to the law -- 3: Digi-global economy and taxation -- Chapter II: New business models, new "places" and tax systems -- 1: Tax systems and tax sovereignty -- 1.1: The "binary" dimension of taxation -- 1.2: Structural connection between fiscal phenomena and sover-eignty -- 2: The relevance for tax systems of new business models related to new material "places" -- 3: The relevance for tax systems of new business models related to new virtual "non-places" and the OECD anti-BEPS action n. 1 -- 3.1: Virtual business and traditional goods -- 3.2: Virtual business and virtual goods -- 4: Possible profiles of non-relevance of the novelties -- 4.1: Sovereign decisions on tax policy: the U.S. case -- 4.2: Technical difficulties in implementing the levy -- Chapter III: Strategies of tax valorization of the new horizons of the digi-global economy -- 1: Possible different levels of valorization -- 2: Valorization in State systems -- 2.1: Global business and State tax -- 2.1.1: The problem of linking economic events with a relevant community -- 2.1.2: The problem of allocation of taxation authority: a Destination-Based Asset-Coordinated (DBAC) approach to corporate income tax -- 2.1.2.1: The positive income components -- 2.1.2.1.1: Passive income -- 2.1.2.1.2: CFCs and tax havens -- 2.1.2.2: The negative income components -- 2.2: Virtual business and State tax -- 2.2.1: The problem of a significant digital presence -- 2.2.2: The problem of allocation of taxation powers
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3: Valorization in supranational systems -- 3.1: Intrinsic insufficiency of the extension of the levy at the supranational level -- 3.2: The problem of the most appropriate supranational integration model for the fiscal challenges posed by the digi-global economy -- 3.2.1: The institutional profile -- 3.2.2: The tax profile -- 3.2.2.1: The model of intergovernmental organizations -- 3.2.2.2: The model of integration with a fiscal function -- 4: Valorization internal to the information technology community -- 4.1: The "public expenditures" of the digital community -- 4.2: Decision making process in the digital community -- 4.2.1: The genuineness of the formation of consensus -- 4.2.2: Algorithms and the formation of consensus -- 4.3: Decision execution process of the digital community -- Chapter IV: The effects of tax valorization of novelties of the digi-global economy on the structure of democratic fiscal systems -- 1: Taxation and democracy -- 2: Equality and ability to pay -- 3: Legal certainty: tax avoidance and the criticalities of taxation under general clauses -- 3.1: Logical criticalities: insufficient predictability of tax obligations -- 3.2: Constitutional criticalities: insufficient legitimization of the bodies called to implement the tax obligations -- 4: Consent to tax imposition -- 4.1: Democratic representation and the inadequacy of the mere rule of law -- 4.1.1: Improving the legitimacy of the decisions in international tax law issues -- 4.1.2: Legitimacy and residence-based taxation -- 4.2: Delegation of powers -- 5: Considerations about the European Union fiscality -- 5.1: Limited purposes and limits on tax jurisdiction -- 5.2: Political integration and tax integration -- 5.3: The counterproductive effect of competence forcing -- 5.3.1: The financial interests of the Union -- 5.3.2: State aids -- Chapter V: Conclusions
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1: Thoughts for a fiscal governance of the digi-global economy -- 2: The permanent function of the States -- 2.1: Reduction of inequalities and general taxation systems -- 2.2: Reduction of inequalities and "personal" taxation -- 3: A legacy for a possible future of tax democracy in non-state communities -- Afterword -- Bibliography -- Index
Additional Edition:
Erscheint auch als Druck-Ausgabe Farri, Francesco Tax Sovereignty and the Law in the Digital and Global Economy Milton : Taylor & Francis Group,c2020 ISBN 9780367544102
Language:
English
