Justifying Source Taxation in the Digital Age

Elliffe, Craig

dc.contributor.author	Elliffe, Craig
dc.date.accessioned	2022-05-09T03:47:21Z
dc.date.available	2022-05-09T03:47:21Z
dc.identifier.citation	(2022). Victoria University of Wellington Law Review, 52(4), 743-768.
dc.identifier.uri	https://hdl.handle.net/2292/59098
dc.description.abstract	<jats:p>I chose to write on a theoretical jurisprudential topic which, in my view, is anchored to a practical problem. In fact, with the rise of the digital economy, it has become the most critical functional problem in the tax world of the 21st century. This article attempts to establish a justification for the taxation of income earned by highly digitalised businesses in the source or market jurisdiction. The article explains why this theoretical question is such an important issue in international tax.</jats:p>
dc.publisher	Victoria University of Wellington Library
dc.relation.ispartofseries	Victoria University of Wellington Law Review
dc.rights	Items in ResearchSpace are protected by copyright, with all rights reserved, unless otherwise indicated. Previously published items are made available in accordance with the copyright policy of the publisher.
dc.rights.uri	https://researchspace.auckland.ac.nz/docs/uoa-docs/rights.htm
dc.rights.uri	https://ojs.victoria.ac.nz/vuwlr/about/submissions#authorGuidelines
dc.subject	1801 Law
dc.title	Justifying Source Taxation in the Digital Age
dc.type	Journal Article
dc.identifier.doi	10.26686/vuwlr.v52i4.7403
pubs.issue	4
pubs.begin-page	743
pubs.volume	52
dc.date.updated	2022-04-13T20:56:52Z
dc.rights.holder	Copyright: The author	en
pubs.end-page	768
pubs.publication-status	Published online
dc.rights.accessrights	http://purl.org/eprint/accessRights/OpenAccess	en
pubs.elements-id	895629
pubs.org-id	Law
pubs.org-id	Faculty Administration Law
dc.identifier.eissn	1171-042X
pubs.record-created-at-source-date	2022-04-14
pubs.online-publication-date	2022-01-26