Tax Sovereignty and the Law in the Digital and Global Economy

This book explores the most appropriate tax dimension to manage the new horizons of the global and digital economy, examining the efficiency of the main models and proposing two fundamental proposals: a coordination of the Destination-Based approach with specific digital assets and a framework for a futuristic tax phenomenon within the internet. It analyzes the compliance of these models with constitutional principles, evaluates the role of the European Union, and concludes that a model of organization with a general political purpose is suitable for a tax project focused on the good and growth of individuals and social aggregations.

Format: Paperback / softback
Length: 176 pages
Publication date: 29 April 2022
Publisher: Taylor & Francis Ltd

This comprehensive book delves into the critical question of determining the most suitable tax dimension to effectively navigate the emerging horizons of the global and digital economy. In this insightful analysis, the efficiency of the primary tax models is scrutinized, and two fundamental proposals are put forth. The first proposal aims to coordinate the Destination-Based approach with the role of specific digital assets, such as user data, while the second proposal presents a framework for a potential futuristic tax phenomenon entirely within the realm of the internet and disconnected from traditional territorial States.

The compliance of these models with the constitutional principles that Western democratic systems have affirmed over time in taxation matters is then analyzed, with particular regard to legal certainty, consent to taxation, and the re-distributive function of taxes. A comprehensive evaluation of the role of the European Union is conducted, and the jurisprudence on financial interests.

interests of the Union and on State aids is analyzed and tackled in light of the Treaty on the Functioning of the European Union and the tax sovereignty of member States. The conclusion reached is that the model of the organization with a general political purpose, from which modern States draw inspiration, remains unwavering for a tax project focused on the well-being and growth of individuals and the social aggregations in which they reside. A model that merits safeguarding, albeit with new methods and instruments, beginning with a Destination-Based Asset-Coordinated approach, in the Third Millennium.

This book will appeal to researchers and academics in international tax law, constitutional law, and political science, seeking to explore the complex dynamics of taxation in the digital age.

Weight: 326g
Dimension: 234 x 156 (mm)
ISBN-13: 9780367544232