Taxing the Digital Economy: the EU Proposals and Other Insights

Book Overview

This book offers comprehensive insights into digital economy taxation, covering value creation, significant digital presence and the digital services tax. It delves into the challenges posed by the rise of digital companies and how income taxes and traditional tax rules struggle to capture their economic activity.

Key Themes and Topics

According to the OECD, the digital economy is becoming the economy itself, posing challenges for tax policymakers. To tackle these challenges, the OECD released the consultation document entitled "Addressing the tax challenges of the digitalization of the economy." This comprehensive guide explores diverse policy solutions, including digital taxes such as gross revenue taxes and modifications to existing international tax rules. In June 2018, the Amsterdam Centre for Tax Law and IBFD organized a global conference. Experts from around the world came together to discuss innovative approaches to taxing the digital economy, paving the way for informed decisions in this evolving economic landscape.

This book compiles the papers from this conference, exploring key insights and discussing recent policy advancements in the taxation of the digital economy. Esteemed academics and scholars analyze various aspects of digital economy taxation, including value creation, digital presence, and digital services taxes implications.

By offering deep insights into the intricate world of the taxation of the digital economy and addressing the consequences of different tax policy alternatives, this book aims to provide a holistic understanding of the tax-related challenges posed by the ongoing digitalization of our economy. Our aspiration is that this publication actively contributes to the ongoing discourse surrounding the resolution of tax challenges arising from the digital transformation of our economic landscape.