| Author (Person) | Schneemelcher, Pola |
|---|---|
| Publisher | Bertelsmann Foundation, Jacques Delors Institute Berlin |
| Series Title | Blog Posts |
| Publication Date | 11/05/2017 |
| Content Type | Blog & Commentary |
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Summary: The ongoing digital transformation poses enormous challenges to current tax law. This is, because value creation through intangibles raises problems to two core paradigms of international tax rules: where to tax and what to tax. In order to solve these problems, the European Commission published two proposals, a so-called interim tax and a comprehensive solution. In this blogpost, Pola Schneemelcher assesses the proposals and makes the case that they do not sufficiently address the crucial question of how to value data. |
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| Source Link |
Link to Main Source
https://www.bertelsmann-stiftung.de/en/publications/publication/did/takes-two-to-tax-on-fair-taxation-of-the-digital-economy/?tx_rsmbstpublications_pi2%5BfilterPreis%5D=1&tx_rsmbstpublications_pi2%5BfilterSprache%5D%5B2%5D=1&tx_rsmbstpublications_pi2%5Bpage%5D=10&cHash=c8be605cc13649609cd5319e8c07077b
Alternative sources
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| Subject Categories | Taxation |
| Subject Tags | Digital Economy |
| Keywords | Digital Taxation |
| International Organisations | European Union [EU] |
