Schön, Wolfgang
Ten questions about why and how to tax the digitalized economy / Wolfgang Schön .-- , 2018
Disponible en la Biblioteca del IEF únicamente en formato electrónico.
Resumen.
In this article, the author raises major policy questions with regard to current OECD and EU projects which aim at the taxation of the digitalized economy. He lays out the basic choice between tax measures securing one-time taxation of profits and a full shift of taxing rights towards market countries, and he presents options including dedicated new taxes on digital transactions, a realignment of source rules or (preliminary) withholding taxes. He concludes that the currently discussed new set of rules based on the notion of "digital presence" seems less in line with the traditional understanding of the corporate tax than a set of rules based on the notion of "digital investment".
ECONOMÍA DIGITAL
COMERCIO ELECTRONICO
IMPUESTOS
Bulletin for International Taxation 0007-4624 v. 72, n. 4/5 (Special issue), 2018, p. 278-292
Ten questions about why and how to tax the digitalized economy / Wolfgang Schön .-- , 2018
Disponible en la Biblioteca del IEF únicamente en formato electrónico.
Resumen.
In this article, the author raises major policy questions with regard to current OECD and EU projects which aim at the taxation of the digitalized economy. He lays out the basic choice between tax measures securing one-time taxation of profits and a full shift of taxing rights towards market countries, and he presents options including dedicated new taxes on digital transactions, a realignment of source rules or (preliminary) withholding taxes. He concludes that the currently discussed new set of rules based on the notion of "digital presence" seems less in line with the traditional understanding of the corporate tax than a set of rules based on the notion of "digital investment".
ECONOMÍA DIGITAL
COMERCIO ELECTRONICO
IMPUESTOS
Bulletin for International Taxation 0007-4624 v. 72, n. 4/5 (Special issue), 2018, p. 278-292