Cross-Border Consumption Taxation of Digital Supplies

Cross-Border Consumption Taxation of Digital Supplies
Winner of the 2009 European Academic Tax Thesis Award awarded by the European Association of Tax Law Professors (EATLP).

Why this book?

This study compares cross-border consumption taxation of digital supplies in business-to-consumer transactions from an international coordination perspective. Hence, the various classifications of digital supplies and the provisions for deciding the place of taxation are compared and examined to identify cases of double taxation and unintentional nontaxation or potential risks thereof. In addition, possible remedies for double taxation and unintentional non-taxation are discussed.

The findings in this study are evaluated on the basis of rationality, which refers to the consumption taxation upholding the principles that are part of the OECD models and the Ottawa Taxation Framework Conditions. The analysis is based on an evaluation model derived from the principles that are part of the Framework Conditions. These principles are: neutrality, efficiency, certainty and simplicity, effectiveness and fairness, and flexibility.


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This book is part of the IBFD Doctoral Series

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Pernilla Rendahl, LL.D., is currently working as an assistant professor in law at Jönköping International Business School (JIBS) in Sweden and participates in research projects carried out by the Media Management and Transformation Centre, JIBS. Her research and teaching focus is on value added taxation in an international context and EU law. Ms Rendahl received the European Academic Tax Thesis Award in 2009.