The Resource (Un-)Sinn der digitalen Betriebsstätte : Richtlinienpaket der EU zur Besteuerung der Digital Economy = (Non)sense of the digital permanent establishment : package of EU Directives on taxation of the digital economy

(Un-)Sinn der digitalen Betriebsstätte : Richtlinienpaket der EU zur Besteuerung der Digital Economy = (Non)sense of the digital permanent establishment : package of EU Directives on taxation of the digital economy

Label
(Un-)Sinn der digitalen Betriebsstätte : Richtlinienpaket der EU zur Besteuerung der Digital Economy = (Non)sense of the digital permanent establishment : package of EU Directives on taxation of the digital economy
Title
(Un-)Sinn der digitalen Betriebsstätte : Richtlinienpaket der EU zur Besteuerung der Digital Economy = (Non)sense of the digital permanent establishment : package of EU Directives on taxation of the digital economy
Creator
Subject
Language
eng
Summary
On 21 March 2018, the European Commission proposed new rules to ensure that digital business activities are taxed in a fair and growth-friendly way in the EU: a "Proposal for a Council Directive laying down rules relating to the corporate taxation of a significant digital presence" and a "Proposal for a Council Directive on the common system of a digital services tax on revenues resulting from the provision of certain digital services". The author analyses the two guidelines and takes a critical look at the proposals
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 28 (2018), no. 6 ; p. 268-278
http://library.link/vocab/creatorName
Bendlinger, S
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • digital economy
  • significant digital presence
  • DST
  • digital PE
  • EU Directive
Label
(Un-)Sinn der digitalen Betriebsstätte : Richtlinienpaket der EU zur Besteuerung der Digital Economy = (Non)sense of the digital permanent establishment : package of EU Directives on taxation of the digital economy
Instantiates
Publication
Label
(Un-)Sinn der digitalen Betriebsstätte : Richtlinienpaket der EU zur Besteuerung der Digital Economy = (Non)sense of the digital permanent establishment : package of EU Directives on taxation of the digital economy
Publication

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