The Resource Digital Services Tax : new (indirect?) tax on the block

Digital Services Tax : new (indirect?) tax on the block

Label
Digital Services Tax : new (indirect?) tax on the block
Title
Digital Services Tax : new (indirect?) tax on the block
Creator
Subject
Language
eng
Summary
On 21 March 2018, the European Commission presented its proposal for a Digital Services Tax (DST). The DST is intended as a temporary solution for the taxation of the digital economy. This article describes the background and reasons for this levy and focuses on all parts of the proposal. It also examines whether the European Commission can derive its competence for a DST directive from Art. 113 TFEU and briefly discusses the concept of value creation. Finally, it examines whether the DST is part of the taxable amount for VAT
Citation source
In: MBB : belastingbeschouwingen. - Den Haag. - Vol. 87 (2018), no. 5 ; p. 160-171
http://library.link/vocab/creatorName
Merkx, M.M.W.D
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • DST
  • digital economy
  • indirect tax
  • VAT
Label
Digital Services Tax : new (indirect?) tax on the block
Instantiates
Publication
Label
Digital Services Tax : new (indirect?) tax on the block
Publication

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