The Resource Rise and decline of the Westphalian principle in taxation : the web tax case

Rise and decline of the Westphalian principle in taxation : the web tax case

Label
Rise and decline of the Westphalian principle in taxation : the web tax case
Title
Rise and decline of the Westphalian principle in taxation : the web tax case
Creator
Subject
Language
eng
Summary
The article analyses the impact of the digital economy on international taxation and argues that the traditional taxing rules are inadequate to address the way multinational enterprises conduct business on the Internet. The author considers the most recent digital tax proposal as suggested by the European Commission in 2018. He concludes that while the European strategy is positive in terms of policy, in a purely legal perspective it might initiate possible retaliation from qualified international stakeholders (including States such as the US) that see their potential taxable base eroded by foreign unilateral measures and without any previous agreement
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 29 (2020), no. 1 ; p. 6-21
http://library.link/vocab/creatorName
Greggi, M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • web tax
  • internet
  • e-commerce
  • value creation
  • digital economy
  • territoriality
  • DST
  • tax competition
  • tax sovereignty
  • double taxation
  • base erosion
Label
Rise and decline of the Westphalian principle in taxation : the web tax case
Instantiates
Publication
Label
Rise and decline of the Westphalian principle in taxation : the web tax case
Publication

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