Corporate income taxation in the digital economy: challenges and reforms

Pucci di Benisichi, Beatrice (A.A. 2020/2021) Corporate income taxation in the digital economy: challenges and reforms. Tesi di Laurea in Macroeconomic analysis, Luiss Guido Carli, relatore Pietro Reichlin, pp. 90. [Master's Degree Thesis]

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The digitalization phenomenon. New business models in the digital economy. Tax challenges raised by multinational digital companies. Profit shifting as the main tax distortion of multinational companies. Data: a new source of value creation. The digital barter: a new form of economy. Introducing a tax on data collection. Other issues raised by data collection. Addressing digital companies tax challenges. International and European Union initiatives and other proposals. A new model for taxing corporate income. Consequences of the model.


Bibliografia: pp. 80-87.

Thesis Type: Master's Degree Thesis
Institution: Luiss Guido Carli
Degree Program: Master's Degree Programs > Master's Degree Program in Economics and Finance (LM-56)
Chair: Macroeconomic analysis
Thesis Supervisor: Reichlin, Pietro
Thesis Co-Supervisor: Borri, Nicola
Academic Year: 2020/2021
Session: Summer
Deposited by: Alessandro Perfetti
Date Deposited: 15 Mar 2022 14:28
Last Modified: 15 Mar 2022 14:28


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