Taxing the Digital Economy

Explore the complexities of the digital economy with Taxing the Digital Economy by Craig Elliffe, published by Cambridge University Press in 2024. This insightful book spans 354 pages and delves into the critical crossroads faced by the international tax landscape as it grapples with digital companies. Elliffe examines the potential paths forward, including the implications of unilateral country-by-country digital services taxes versus a consensus-driven, multilateral approach proposed by the OECD. With a focus on the effectiveness of these proposed reforms, this book is essential for anyone looking to understand the evolving tax challenges in the digital age. Whether you're a tax professional, policymaker, or simply interested in the future of taxation, this comprehensive analysis provides valuable insights into a rapidly changing environment.