European Union - Taxation of the Digital Economy - An EU Perspective
- European Union
- B. Westberg
- European Taxation, 2014 (Volume 54), No 12
- 24 October 2014
The EU High Level Expert Group on Taxation of the Digital Economy, one of the experts of which was the author, gave its Report on 28 May 2014. This article comments on the characteristics of the digital economy and the Report’s conclusions in respect of value added taxes and corporate income taxes.