European Union - Taxation of the Digital Economy: “Quick Fixes” or Long-Term Solution?

• Autores: Georg Kofler, Gunter Mayr, Christoph Schlager
• Localización: European taxation, ISSN 0014-3138, Vol. 57, Nº. 12, 2017, págs. 523-532
• Idioma: inglés
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• Dialnet Métricas: 1 Cita
• Resumen

  • Over a few short years, Google, Facebook, Amazon and many other “digital” companies became a fixed feature of our everyday life and now drive the economy. Digital business models must, however, deal with national and international tax law systems that face significant challenges. As such, policymakers are trying to find solutions that will achieve fair and effective taxation. In this article, the authors address the current status of political discussions and analyse the strengths and weaknesses of the options discussed.