[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-113447-en":3,"doc-seo-113447-105":29,"detail-sidebar-cat-0-en-105":90},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"doc_content":15,"file_id":16,"file_url":17,"file_type":18,"file_size":19,"view_count":4,"is_deleted":4,"is_public":20,"is_downloadable":20,"audit_status":20,"page_count":21,"language":22,"language_code":23,"site_id":24,"html_lang":23,"table_of_contents":25,"faqs":26,"seo_title":13,"seo_description":14,"update_tm":27,"read_time":28},113447,962075114765,"Quinn","https://ap-avatar.wpscdn.com/davatar_a8503ba1806abce46bf441b54a3ca4cd",8,"Research & Report","Tax Theory Applied to the Digital Economy - A Proposal for a Digital Data Tax and a Global Internet Tax Agency","A proposal for taxing the digital economy through a digital data tax and a global internet tax agency grounded in tax theory and international taxation principles. It reviews the origins of international tax concepts, the G-20 mandate, and how market jurisdictions assert tax claims. The work analyzes digital transaction elements, platform network effects, and the lack of physical presence, then applies equity, benefit, neutrality, tax sovereignty, and administrative feasibility. It also addresses legal and economic issues, including double taxation avoidance, revenue recognition, thresholds, nexus rules, and appropriate tax bases for digital income.","Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized  \nTax Theory Applied to the Digital Economy: A Proposal for a Digital Data Tax and a Global Internet Tax Agency  \nTax Theory Applied to the Digital Economy: A Proposal for a Digital Data Tax and a Global Internet Tax Agency  \nCristian Óliver Lucas-Mas and Raúl Félix Junquera-Varela  \n© 2021 International Bank for Reconstruction and Development / The World Bank 1818 H Street NW, Washington, DC 20433  \nTelephone: 202-473-1000; [Internet: www.worldbank.org](Internet: www.worldbank.org)  \nSome rights reserved 1 2 3 4 24 23 22 21  \nThis workis a product of the staff of The World Bank with external contributions. The findings, interpretations, and conclusions expressed in this work do not necessarily reflect the views of The World Bank, its Board of Executive Directors, or the governments they represent. The World Bank does not guarantee the accuracy, completeness, or currency of the data included in this work and does not assume responsibility for any errors, omissions, or discrepanciesin the information, or liability with respect totheuse ofor failure to use the information, methods, processes, or conclusions set forth. 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Under the Creative Commons Attribution license), you are free to copy, distribute, transmit, and adapt this work, including for commercial purposes, under the following conditions:  \nAttribution—Please cite the work as follows: Lucas-Mas, Cristian Óliver, and Raúl Félix Junquera-Varela. 2021. Tax Theory Applied to the Digital Economy: A Proposal for a Digital Data Tax and a Global Internet Tax Agency. Washington, DC: World Bank. doi:10.1596/978-1-4648-1654-3. License: Creative Commons Attribution CC BY 3.0 IGO  \nTranslations—If you create a translation of this work, please add the following disclaimer along with the attribution: This translation was not created by The World Bank and should not be considered an official World Bank translation. The World Bankshall not be liable for any content or error in this translation.  \nAdaptations—If you create an adaptation of this work, please add the following disclaimer along with the attribution: This is an adaptation of an original work by The World Bank. Views and opinions expressed in the adaptation are the sole responsibility of the author or authors of the adaptation and are not endorsed by The World Bank.  \nThird-party content—The World Bank does not necessarily own each component of the content contained within the work. The World Bank therefore does not warrant that the use of any third-party-owned individual component or part contained in the work will not infringe on the rights of those third parties. The risk of claims resulting from such infringement rests solely with you. If you wish to re-use a component of the work, it is your responsibility to determine whether permission is needed for that re-use and to obtain permission from the copyright owner. Examples of components can include, but are not limited to, tables, figures, or images.  \nAll queries on rights and licenses should be addressed to World Bank Publications, The World Bank Group, 1818 H Street NW, Washington, DC 20433, USA; [e-mail: pubrights@worldbank.org](e-mail: pubrights@worldbank","cbCaik3ERv9ThBeT","https://ap.wps.com/l/cbCaik3ERv9ThBeT","pdf",2519384,1,135,"English","en",105,"# Contents\n## Executive Summary\n## Abbreviations\n## Chapter 1 Introduction to Taxing the Digital Economy\n## Chapter 2 Tax Challenges of Taxing the Digital Economy\n## Chapter 3 Tax Principles Applied to Taxing the Digital Economy\n## Chapter 4 Economic and Legal Issues of Taxing the Digital Economy\n## Chapter 5 Tax Policy Issues of Taxing the Digital Economy","[{\"question\":\"What tax proposal does the document put forward for the digital economy?\",\"answer\":\"It proposes a digital data tax together with a global internet tax agency as part of applying established tax theory to 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