Taxation in a Digital Economy, by Savvia Stavrou


Same as the industrial revolution and the invention of electricity radically changed entire industries, the digital revolution has and continues to transform the way business is carried out. Impact of this digital revolution is not only social and economic but also has a significant effect on attribution of taxes. How can one attribute value to users’ contribution and tax companies in countries where there is no physical presence whenexisting tax rules tend to concentrate on the importance of physical presence as a value driver for determining tax liabilities?

11 October 2018

Publications


JUNE ICAS Newsletter - Issue 76/2020
The European Banking Authority ("EBA") published its final Guidelines on the treatment of structural FX positions.
06 July 2020
JUNE DIRECT TAX Newsletter - Issue 09/2020
We would like to bring to your attention that the deadline for the first temporary tax installment for the tax...
29 June 2020
JUNE ICAS Newsletter - Issue 75/2020
The present Circular is issued pursuant to section 25(1)(c)(ii) & (iii) of the Cyprus Securities and Exchange Commission Law ("the...
29 June 2020
JUNE INDIRECT TAX Newsletter - Issue 03/2020
We would like to inform you that on the 23 June 2020 it was published in the Official Gazette of...
25 June 2020
Copyright © 2020 K.Treppides & Co Ltd
Handcrafted Design and Development by Bevisible