MARC details
| 000 -LEADER |
|---|
| fixed length control field |
02316nam a2200313 i 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
CSPC |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20260221135719.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
260221c2024 ph r p i 00 0 eng d |
| 022 ## - INTERNATIONAL STANDARD SERIAL NUMBER |
|---|
| International Standard Serial Number |
1908-3297 |
| 022 ## - INTERNATIONAL STANDARD SERIAL NUMBER |
|---|
| International Standard Serial Number |
2508-0830 |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
CSPC |
| Language of cataloging |
eng |
| Transcribing agency |
CSPC |
| Description conventions |
rda |
| 245 00 - TITLE STATEMENT |
|---|
| Title |
Rethinking taxation in the digital economy : |
| Remainder of title |
approaches to harnessing online markets. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Place of production, publication, distribution, manufacture |
Quezon, City : |
| Name of producer, publisher, distributor, manufacturer |
Philippine Institute for Development Studies, |
| Date of production, publication, distribution, manufacture, or copyright notice |
2024. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
volumes : |
| Other physical details |
illustrations ; |
| Dimensions |
23 cm. |
| 336 ## - CONTENT TYPE |
|---|
| Source |
rdacontent |
| Content type term |
text |
| 337 ## - MEDIA TYPE |
|---|
| Source |
rdamedia |
| Media type term |
unmediated |
| 338 ## - CARRIER TYPE |
|---|
| Source |
rdacarrier |
| Carrier type term |
volumes |
| 362 ## - DATES OF PUBLICATION AND/OR SEQUENTIAL DESIGNATION |
|---|
| Dates of publication and/or sequential designation |
2024 |
| 490 #1 - SERIES STATEMENT |
|---|
| Series statement |
Research paper series no. 2024-04. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc. note |
Includes bibliographical references |
| 520 3# - SUMMARY, ETC. |
|---|
| Summary, etc. |
The study aims to evaluate the country's legal framework for taxing digital transactions, specifically the extent to which provisions of the law can map onto the value of digital markets. Based on findings on the structure of the digital commerce value chain and its possible interaction with both current and proposed tax regimes, the study provides four policy prescriptions: (a) optimize existing tax authority over platform, (b) have a digital-ready tax administration, (c) expand the scope for investigation and liability, and (d) engage at the international level. Nonresident providers are the ones that have gained the most from the digital market while minimizing the tax impact of their activities. The Philippines should continue to explore multilateral options for the reallocation of taxing rights as well as address the issue of "base erosion and profit shifting." Such options include regional tax treaties and the Organization for Economic Co-operation and Development's framework treaty. Efforts at negotiating and crafting the provisions should take into account the Philippines' trading power relative to other countries and its comparative ability to exercise jurisdiction. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Electronic commerce |
| Form subdivision |
Periodicals. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Digital economy |
| Form subdivision |
Periodicals. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Internet industry |
| Form subdivision |
Periodicals. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Taxation |
| Form subdivision |
Periodicals. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Bañez, Emerson., |
| Relator term |
editor. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Dewey Decimal Classification |
| Suppress in OPAC |
No |
| Koha item type |
Serials |
| Item part |
R314 |
| Call number prefix |
SER |
| Call number suffix |
2024 |
| Classification part |
336.24 |
