1st Edition
Tax Sovereignty and the Law in the Digital and Global Economy
By Francesco Farri
Copyright 2021
176 Pages
by
Routledge
176 Pages
by
Routledge
176 Pages
by
Routledge
Also available as eBook on:
This book discusses which is the most appropriate tax dimension to best manage the new horizons of the global and digital economy.
In this perspective, the efficiency of the main models is examined and two fundamental proposals are put forth: the first one aims at a coordination of the Destination-Based approach with the role of some specific digital assets, such as user data; the second one... Read more
Foreword by Antonio Baldassare; 1. The Digi-global Economy and its Effects on the Law; 2. New Business Models, New “Places” and Tax Systems; 3. Strategies of Tax Valorization of the New Horizons of the Digi-Global Economy; 4. The Effects of Tax Valorization of Novelties of the Digi-global Economy on the Structure of Democratic Fiscal Systems; 5. Conclusion; Afterword by Anders Hultqvist; Bibliography
Biography
Francesco Farri is Associate Professor of Tax Law and works as Academic Fellow at "Bocconi" University of Milan. He holds a Ph.D degree in Economy and Business Law from "La Sapienza" University of Rome and has carried out research periods at Yale University Law School and at the Universities of Münster and Stockholm. He has published over seventy scientific works, among which two monographs, and is member of the editorial staff of primary importance scientific reviews. He works as tax law barrister and has served as juridical consultant for the Italian Government.
