The Resource Tax considerations for the European Union's digital single market strategy

Tax considerations for the European Union's digital single market strategy

Label
Tax considerations for the European Union's digital single market strategy
Title
Tax considerations for the European Union's digital single market strategy
Creator
Subject
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
Instantiates
Publication
Label
Tax considerations for the European Union's digital single market strategy
Publication

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