Taxation of the Digital Economy: A Pragmatic Approach to Short-Term Measures

The taxation of profits within the digitalized economy has been at the forefront of the agendas of both the European Union and OECD, with the debates focusing on both long-term solutions and “quick fixes”, such as equalization taxes. In light of the political momentum that is building, this article briefly analyses and distinguishes between the various business models applicable to the digitalized economy with the aim of identifying a reasonable starting point for temporary, short-term measures.