The Resource State aid issues regarding national digital taxes

State aid issues regarding national digital taxes

Label
State aid issues regarding national digital taxes
Title
State aid issues regarding national digital taxes
Creator
Subject
Language
eng
Summary
In the aftermath of the struggle to carve out a proposal for fair taxation of the digital economy, several EU Member States pushed forward and decided unilaterally to introduce national interim measures to grab a fair share of the tax revenue pie. The aim of this article is to shed light on State aid issues arising from the introduction of national digital services and advertising taxes
Citation source
In: European taxation. - Amsterdam. - Vol. 60 (2020), no. 7 ; 7 p
http://library.link/vocab/creatorName
  • Kirchmayr, S
  • Geringer, S
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • DST
  • advertising tax
  • State aid
  • selectivity
Label
State aid issues regarding national digital taxes
Instantiates
Publication
Label
State aid issues regarding national digital taxes
Publication

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