Tax Challenges in the Digital Economy
Study
29-06-2016
This paper analyses direct and indirect tax challenges in the digital economy in light of the conclusions of the OECD’s BEPS (Base Erosion and Profit Shifting) Project. While assessing the recent reforms in the area of taxation within the EU and third countries, it revisits the question of whether or not specific measures are needed for the digital sector. Taking into account the recent scandals involving big digital companies and their aggressive tax planning practices in the EU, the specificities of the digital sector and the legal landscape in the 28 Member States, the paper makes policy recommendations for further tax reforms in order to tackle tax avoidance and harmful competition.
Study
External author
Eli Hadzhieva
About this document
Publication type
Keyword
- banking secrecy
- BUSINESS AND COMPETITION
- business classification
- criminal law
- electronic commerce
- EU institutions and European civil service
- European Commission
- EUROPEAN UNION
- FINANCE
- financial institutions and credit
- fraud
- INTERNATIONAL ORGANISATIONS
- LAW
- marketing
- multinational enterprise
- OECD
- organisation of the legal system
- PRODUCTION, TECHNOLOGY AND RESEARCH
- research and development
- research and intellectual property
- tax avoidance
- tax evasion
- taxation
- territorial jurisdiction
- TRADE
- VAT
- world organisations