01654nam a22003137c 4500 00004927 ES-MaONT 20211006062602.0 190313t2019 lu ||||fr||||i00| 0 eng d 978-92-846-4068-3 doi 10.2861/694173 CDO Hadzhieva, Eli 2693 Impact of digitalisation on international tax matters Eli Hadzhieva Challenges and remedies - Study Luxembourg European Parliament 2019 115 p. texto (visual) isbdcontent electrónico isbdmedia recurso en línea cr rdacarrier Study for the Committee on Financial Crimes, Tax Evasion and Tax Avoidance This paper was prepared by Policy Department A at the request of the Committee on Financial Crimes, Tax Evasion and Tax Avoidance (TAX3) to discuss tax challenges posed by digitalisation, especially regarding new business models and value creation process, the impact of Base Erosion and Profit Shifting (BEPS) actions, unilateral measures and recent tax developments in the European Union (EU) and the United States (US) while evaluating alternative approaches to reform the international tax system and highlighting difficulties and opportunities presented by Blockchain and collaborative economy for international taxation Tecnologías habilitadoras digitales 18 Business model Digital economy taxation Digitisation Tax system https://doi.org/10.2861/694173 0 Acceso a la publicación ELIB 4927 4927 0 0 Informe 0 3 1 5676 01 01 online 2019-03-13 0 1000020175309 2019-03-13 00:00:00 2019-03-13 ELIB pdf