Quo Vadis? Ensuring fair Taxation in the Digital Economy
Quo Vadis? Ensuring fair Taxation in the Digital Economy

Author(s): Silke Maes
Subject(s): Public Finances, ICT Information and Communications Technologies
Published by: EUROPEUM - Institut pro evropskou politiku
Summary/Abstract: The increasing digitalisation of the economy poses fundamental challenges to tax systems. The growing reliance on intangible assets, which are easy to move but hard to value, exacerbates old problems of tax avoidance and competition while also creating new problems as certain activities completely escape taxation. Recently, the emergence of highly profitable digital business models, combined with the covid crisis – which put a financial strain on governments – has led to a renewed interest in fair taxation. As a result, several measures are currently being discussed at the OECD, EU and national levels to ensure that companies pay taxes in the jurisdictions where they generate profits.

• Details
• Contents