The Resource Ten questions about why and how to tax the digitalized economy

Ten questions about why and how to tax the digitalized economy

Label
Ten questions about why and how to tax the digitalized economy
Title
Ten questions about why and how to tax the digitalized economy
Creator
Subject
Language
eng
Summary
In this article, the author raises major policy questions with regard to current OECD and EU projects which aim at the taxation of the digitalized economy. He lays out the basic choice between tax measures securing one-time taxation of profits and a full shift of taxing rights towards market countries, and he presents options including dedicated new taxes on digital transactions, a realignment of source rules or (preliminary) withholding taxes. He concludes that the currently discussed new set of rules based on the notion of "digital presence" seems less in line with the traditional understanding of the corporate tax than a set of rules based on the notion of "digital investment"
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 72 (2018), no. 4/5 (Special issue) ; p. 278-292
http://library.link/vocab/creatorName
Schön, W
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • digital economy
  • ring-fencing
  • equalization tax
  • withholding tax
Label
Ten questions about why and how to tax the digitalized economy
Instantiates
Publication
Label
Ten questions about why and how to tax the digitalized economy
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...