A recent publication by Prof. Werner Haslehner (University of Luxembourg, Holder of the ATOZ Chair for European and International Taxation), Prof. Georg Kofler (Johannes Kepler University of Linz), Assoc. Prof. Katerina Pantazatou (University of Luxembourg), and Prof. Alexander Rust (Vienna University of Economics and Business), “Tax and the Digital Economy: Challenges and Proposals for Reform” has been named as one of the Best New International Taxes Books by BookAuthority.
Tax and the Digital Economy provides a detailed analysis of the impact of the digitalisation process on tax policy, tax administration and taxpayers. The increasingly digitalised global economy is undermining the usefulness of many traditional tax concepts. In addition to the issues of double taxation and double non-taxation, important questions arise concerning the allocation of taxing rights in respect of income from cross-border digital transactions. This is the first book to analyse what changes are possible, necessary and feasible in order to forestall the unravelling of the existing international tax framework and to provide guidance on ways to adapt national tax systems to a digitalised world.
More information about the book can be found on the Wolters Kluwer website.