Tax Theory Applied to the Digital Economy
ebook ∣ A Proposal for a Digital Data Tax and a Global Internet Tax Agency
By Cristian Óliver Lucas-Mas
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This book analyzes the tax disruptive aspects of new digital business models to determine the need for new tax measures to address the tax challenges of the digitalization of the economy, and presents a proposal for the adoption of a Digital Data Tax (DDT) and a Global Internet Tax Agency (GITA).
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