Ten questions about why and how to tax the digitalized economy
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The work Ten questions about why and how to tax the digitalized economy represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Ten questions about why and how to tax the digitalized economy
Resource Information
The work Ten questions about why and how to tax the digitalized economy represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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- Ten questions about why and how to tax the digitalized economy
- 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
- Geographic coverage
- International
- Language note
- English
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