The Resource Digitalization of the economy : challenges for the fundamental tax principles : report of the 11th Prof. Em. Fr. Vanistendael lectures in international and European tax law

Digitalization of the economy : challenges for the fundamental tax principles : report of the 11th Prof. Em. Fr. Vanistendael lectures in international and European tax law

Label
Digitalization of the economy : challenges for the fundamental tax principles : report of the 11th Prof. Em. Fr. Vanistendael lectures in international and European tax law
Title
Digitalization of the economy : challenges for the fundamental tax principles : report of the 11th Prof. Em. Fr. Vanistendael lectures in international and European tax law
Creator
Subject
Language
eng
Summary
Every year, the Institute of Tax Law (KU Leuven) organizes the Prof. Em. Frans Vanistendael Lectures in International and European Tax law. The eleventh round of these lectures in International and European Tax law, organised together with the Université de Lausanne, centres on the topic of the digital economy. The contributions discuss the challenges of digital business models for the existing tax principles
Citation source
In: Algemeen fiscaal tijdschrift. - Mechelen. - Vol. 69 (2018), no. 11/12 ; p. 24-52
http://library.link/vocab/creatorName
  • Janssens, K
  • Putzeys, W
  • Rasschaert, A
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • digital economy
  • BEPS Action Plan
  • PE
  • value creation
  • digital services tax
  • corporate income tax
  • cash flow tax
  • tax treaty
  • EU law
  • VAT
  • e-commerce
Label
Digitalization of the economy : challenges for the fundamental tax principles : report of the 11th Prof. Em. Fr. Vanistendael lectures in international and European tax law
Instantiates
Publication
Contents
  • The OECD's BEPS Action 1 and beyond
  • Danon, R
  • The EU's tax agenda for a digital single market
  • Jegorov, D
  • Rethinking corporate tax in a digital age
  • Vella, J
  • Rethinking tax treaties in a digital age
  • Maisto, G
  • The new initiatives tested against the imperatives imposed by EU law
  • Pistone, P
  • EU VAT treatment of B2C e-commerce transactions : current state of play
  • Vyncke, K
  • The EU Commission's proposed e-commerce package
  • Lamensch, M
Label
Digitalization of the economy : challenges for the fundamental tax principles : report of the 11th Prof. Em. Fr. Vanistendael lectures in international and European tax law
Publication
Contents
  • The OECD's BEPS Action 1 and beyond
  • Danon, R
  • The EU's tax agenda for a digital single market
  • Jegorov, D
  • Rethinking corporate tax in a digital age
  • Vella, J
  • Rethinking tax treaties in a digital age
  • Maisto, G
  • The new initiatives tested against the imperatives imposed by EU law
  • Pistone, P
  • EU VAT treatment of B2C e-commerce transactions : current state of play
  • Vyncke, K
  • The EU Commission's proposed e-commerce package
  • Lamensch, M

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