The Resource Digital services tax : a critical analysis and comparison with the tax system
Digital services tax : a critical analysis and comparison with the tax system
Resource Information
The item Digital services tax : a critical analysis and comparison with the tax system represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Digital services tax : a critical analysis and comparison with the tax system represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- In March 2018, the European Commission tabled a proposal for the adoption of a "digital service tax" (DST) on selected revenue streams of digital giants. The objective of the DST is to compensate, in the short term, for the low level of corporate taxation of these companies in the European Union and thereby address the pressing demand for more tax fairness and justice emerging from civil society. The DST is presented as an indirect tax on turnover and is often compared to a value added tax (VAT). In this article, the author seeks to highlight the many differences that exist between the EU harmonized VAT and the proposed DST. Further, the author challenges the idea that the DST would effectively be an indirect tax and, most importantly, that it would effectively increase tax fairness in the European Union
- Language
- eng
- Label
- Digital services tax : a critical analysis and comparison with the tax system
- Title
- Digital services tax : a critical analysis and comparison with the tax system
- Language
- eng
- Summary
- In March 2018, the European Commission tabled a proposal for the adoption of a "digital service tax" (DST) on selected revenue streams of digital giants. The objective of the DST is to compensate, in the short term, for the low level of corporate taxation of these companies in the European Union and thereby address the pressing demand for more tax fairness and justice emerging from civil society. The DST is presented as an indirect tax on turnover and is often compared to a value added tax (VAT). In this article, the author seeks to highlight the many differences that exist between the EU harmonized VAT and the proposed DST. Further, the author challenges the idea that the DST would effectively be an indirect tax and, most importantly, that it would effectively increase tax fairness in the European Union
- Citation source
- In: European taxation. - Amsterdam. - Vol. 59 (2019), no. 6 ; 9 p
- http://library.link/vocab/creatorName
- Lamensch, M.C.S
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- DST
- VAT
- indirect tax
- tax base
- taxable person
- tax rate
- Label
- Digital services tax : a critical analysis and comparison with the tax system
- Label
- Digital services tax : a critical analysis and comparison with the tax system
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Digital-services-tax--a-critical-analysis-and/iSjb5YC_AHI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Digital-services-tax--a-critical-analysis-and/iSjb5YC_AHI/">Digital services tax : a critical analysis and comparison with the tax system</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
