Taxation of the profit of digital companies. Monograph

The monograph discusses the proposals of international organizations on reforming the rules for taxation of digital business models and the methodology of taxation of digital companies. It is noted that the need to analyze and evaluate the reform of taxation rules in the context of digitalization is relevant for compliance with the fiscal interests of the state, which is especially important in the context of fragmentation of international space. Options for the development of the concept of taxation of digital companies in certain states are proposed, taking into account the uncertainty of regulation at the international level.
The monograph is addressed to economists, lawyers, managers, managers and specialists of financial and tax departments, as well as teachers, graduate students, undergraduates of economic and legal universities and faculties, and students of the continuing education system.
This work is performed using the Reference Legal System "ConsultantPlus"