The Resource Tax considerations for the European Union's digital single market strategy
Tax considerations for the European Union's digital single market strategy
Resource Information
The item Tax considerations for the European Union's digital single market strategy represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Tax considerations for the European Union's digital single market strategy represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article analyses the EU concept of the digital single market from an indirect tax and direct tax perspective. The analysis focuses on the current status quo and discusses the recently proposed EU plans to design robust indirect tax and direct tax rules, as well as regulations for the future. The authors propose ideas and solutions that can be taken into account by the Commission and various stakeholders in an open debate to optimize the legislation for all parties involved. These ideas share the same common ground for indirect tax and direct tax. Where deemed necessary, the authors include OECD initiatives as well
- Language
- eng
- Label
- Tax considerations for the European Union's digital single market strategy
- Title
- Tax considerations for the European Union's digital single market strategy
- Language
- eng
- Summary
- This article analyses the EU concept of the digital single market from an indirect tax and direct tax perspective. The analysis focuses on the current status quo and discusses the recently proposed EU plans to design robust indirect tax and direct tax rules, as well as regulations for the future. The authors propose ideas and solutions that can be taken into account by the Commission and various stakeholders in an open debate to optimize the legislation for all parties involved. These ideas share the same common ground for indirect tax and direct tax. Where deemed necessary, the authors include OECD initiatives as well
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 44 (2016), no. 6&7 ; p. 513-524
- http://library.link/vocab/creatorName
- Paardekooper, W.J.G.
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- OECD
- digital economy
- BEPS
- direct tax
- indirect tax
- SME
- avoidance of double taxation
- Label
- Tax considerations for the European Union's digital single market strategy
- Label
- Tax considerations for the European Union's digital single market strategy
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Tax-considerations-for-the-European-Unions/qwZGp00oBXI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Tax-considerations-for-the-European-Unions/qwZGp00oBXI/">Tax considerations for the European Union's digital single market strategy</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Tax-considerations-for-the-European-Unions/qwZGp00oBXI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Tax-considerations-for-the-European-Unions/qwZGp00oBXI/">Tax considerations for the European Union's digital single market strategy</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
