Taxation of digital platforms
Resource Information
The work Taxation of digital platforms 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, Books.
The Resource
Taxation of digital platforms
Resource Information
The work Taxation of digital platforms 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, Books.
- Label
- Taxation of digital platforms
- Language
- eng
- Summary
- Tech giants such as Google and Facebook generate significant amounts of advertising income, which is mainly reported in low-tax countries. This has created a policy discussion of how to re-align the location of value creation and taxation. The success of the business model of these digital platforms relies on the existence of indirect network effects, which are the prime reason why platforms exist and generate advertising income. To account for these effects, conventional tax policy needs to be adjusted. This includes an adjusted concept of nexus that should rely on the location of users, which generate the relevant indirect network effects. The recent EU proposal of a digital services tax goes in this direction and constitutes a policy option for other countries
- Geographic coverage
-
- European Union
- International
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- Series statement
- EconPol Working Paper
- Series volume
- 41
Context
Context of Taxation of digital platformsWork of
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