Deconstruct to reconstruct: is it possible to tax the digital economy?
- Publisher:
- Universidad de Los Andes (Colombia)
- Publication date:
- 2020-01-01
- Authors:
- Ariel Andrés Sánchez Rojas
- ISBN:
- 978-958-774-918-2
Index
- Dedicatory
- List of Abbreviations
- Introduction: Deconstruct to Reconstruct
- Historical Overview: The Benefit Principle or Exchange Theory
- The Digital Economy and Its Core: Big Data and E-Commerce
- Is It Possible to Tax Digital Economy Companies?
- How to Tax Digital Economy Companies
- Conclusions
- Bibliography