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SSRN 2853670 by Hari Om Pandey is a document available to read on EtoBox.
What is SSRN 2853670 about?
The chapter examines the interplay between tax law and technology change, focusing on how tax law responds to, provokes, and seeks to preserve traditional interests amid technological advancements. It highlights concerns regarding the impact of technology on tax collection and privacy, and reviews guiding principles for optimal tax law and policy. Key topics include the taxation of cross-border e-commerce, research and development tax incentives, and cross-border tax information exchanges.
- Author
- Hari Om Pandey
- Language
- EN