Digital tax and online revenue shifting: Covid-19 and the luxury industry
Di Antonio, Virginia (A.A. 2020/2021) Digital tax and online revenue shifting: Covid-19 and the luxury industry. Tesi di Laurea in Scienza delle finanze, Luiss Guido Carli, relatore Chiara Oldani, pp. 77. [Bachelor's Degree Thesis]
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Abstract/Index
Digital economy: problem statement. Digital economy: a fourth revolution? Internet trends. Problems of the digital economy system: tax evasion, tax evasion, tax avoidance, aggressive tax planning and harmful tax competition. The Italian digital services tax. The Italian web tax. Proposals of international taxation. OECD proposal for digital taxation. The role of the G20. Common consolidated corporate tax base (CCCTB). The European "interim web tax". Applications in other countries.Covid-19 and the online revenue shift in the luxury industry. The Covid-19 pandemic: online revenue shifting. Digital platforms: the progress of luxury e-commerce. Altagamma-Bain's worldwide market monitor. the "Farfetch" case and its revolutionary approach. Yoox net-a-Porter Group.
References
Bibliografia: pp. 62-77.
| Thesis Type: | Bachelor's Degree Thesis |
|---|---|
| Institution: | Luiss Guido Carli |
| Degree Program: | Bachelor's Degree Programs > Bachelor's Degree Program in Economics and Management (L-18) |
| Chair: | Scienza delle finanze |
| Thesis Supervisor: | Oldani, Chiara |
| Academic Year: | 2020/2021 |
| Session: | Summer |
| Deposited by: | Alessandro Perfetti |
| Date Deposited: | 10 Nov 2021 15:23 |
| Last Modified: | 10 Nov 2021 15:23 |
| URI: | https://tesi.luiss.it/id/eprint/30658 |
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