Quotation Pistone, Pasquale, Nogueira, João Félix Pinto, Turina, Alessandro. 2021. Digital Services Tax: Assessing the Policy Reasons for its Introductions in the European Union. International Tax Studies (ITAXS). 1-20.


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Abstract

This Study contains the final version of the document elaborated by the IBFD Task Force on the Digital Economy as a submission to the European Commission in the framework of its 2021 Public Consultation on the possible introduction of an EU digital levy. Based on a reconstruction of the underlying assumptions to this initiative, this Study assesses the related potentially positive and negative implications. In doing so, it engages on an analysis based on broader policy, thereby including interaction with domestic corporate income tax systems of the Member States, as well fundamental EU Law considerations. On the grounds of such a critical reconstruction and assessment of the proposals under scrutiny, the Study also sets forth considerations on possible alternatives and overall outlook on the future of the taxation of the digitalised economy in the EU.

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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Journal article
Journal International Tax Studies (ITAXS)
Language English
Title Digital Services Tax: Assessing the Policy Reasons for its Introductions in the European Union
Year 2021
Page from 1
Page to 20
URL https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3826307
DOI na
Open Access N

Associations

People
Pistone, Pasquale (Details)
External
Nogueira, João Félix Pinto (International Bureau of Fiscal Documentation, Netherlands)
Turina, Alessandro (International Bureau of Fiscal Documentation, Netherlands)
Organization
Institute for Austrian and International Tax Law IN (Details)
Research Institute for International Taxation FI (Details)
Research areas (ÖSTAT Classification 'Statistik Austria')
5206 Financial law (Details)
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