The Resource Taxation of the digital economy : a pragmatic approach to short-term measures

Taxation of the digital economy : a pragmatic approach to short-term measures

Label
Taxation of the digital economy : a pragmatic approach to short-term measures
Title
Taxation of the digital economy : a pragmatic approach to short-term measures
Creator
Subject
Language
eng
Summary
The taxation of profits within the digitalized economy has been at the forefront of the agendas of both the European Union and OECD, with the debates focusing on both long-term solutions and "quick fixes", such as equalization taxes. In light of the political momentum that is building, this article briefly analyses and distinguishes between the various business models applicable to the digitalized economy with the aim of identifying a reasonable starting point for temporary, short-term measures
Citation source
In: European taxation. - Amsterdam. - Vol. 58 (2018), no. 4 ; p. 123-129
http://library.link/vocab/creatorName
  • Kofler, G.W
  • Mayr, G
  • Schlager, C
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • digital economy
  • e-commerce
  • internet
  • tax base
  • tax rate
  • equalization tax
  • advertising tax
Label
Taxation of the digital economy : a pragmatic approach to short-term measures
Instantiates
Publication
Label
Taxation of the digital economy : a pragmatic approach to short-term measures
Publication

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