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

Resource Information

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

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

Creator

• Greggi, M

Subject

• base erosion
• digital economy
• double taxation
• e-commerce
• internet
• DST
• tax sovereignty
• territoriality
• value creation
• web tax
• tax competition

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

Geographic coverage

• European Union
• Europe

Language note

English