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

Resource Information

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

Label

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

Creator

• Paardekooper, W.J.G.

Subject

• direct tax
• BEPS
• indirect tax
• OECD
• digital economy
• SME
• avoidance of double taxation

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

Geographic coverage

• European Union
• Europe

Language note

English