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Full-Text Articles in Law
Bird's-Eye View: A Comparative Examination Of Drone Regulation Through The Lens Of Privacy Protection, Allison Mcgregor
Bird's-Eye View: A Comparative Examination Of Drone Regulation Through The Lens Of Privacy Protection, Allison Mcgregor
Georgia Journal of International & Comparative Law
No abstract provided.
Taxation Of The Digital Economy: Adapting A Twentieth-Century Tax System To A Twenty-First-Century Economy, Assaf Harpaz
Taxation Of The Digital Economy: Adapting A Twentieth-Century Tax System To A Twenty-First-Century Economy, Assaf Harpaz
Scholarly Works
This Article analyzes the tax challenges of digitalization and the potential solutions to address them. This Article argues in favor of a multilateral approach and proposes applying a new tax nexus based on market thresholds subject to a global de minimis amount. As more companies conduct business online, current international tax law and its principles have failed to adapt to global commercial practices. Digital-tech giants such as Facebook, Google and Amazon have been able to exploit the international tax framework by avoiding a physical presence in the jurisdiction of their consumers. As a result, profits of highly digitalized enterprises can …