Taxing the Digital Economy
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This book discusses the various aspects of the taxation of the digital economy, ranging from value creation to significant digital presence and the digital services tax.
Why this book?
As the OECD puts it, the digital economy is increasingly becoming the economy itself. Since this new economy comes with challenges for tax policymakers, the OECD published the consultation document “Addressing the tax challenges of the digitalisation of the economy”, which outlines different policy options to address these challenges. In June 2018, the Amsterdam Centre for Tax Law and IBFD hosted a two-day conference, where speakers from all over the world shared their views on these various options for taxing the digital economy.
This book contains the papers written in connection with this conference. It summarizes the insights from the conference and discusses recent policy developments on the taxation of the digital economy. Different aspects of the taxation of the digital economy, from value creation to significant digital presence to the digital services tax, are addressed by renowned academics and distinguished scholars.
In offering insight into all the different aspects of the taxation of the digital economy, this book aims to provide an overview of the (consequences of) various tax policy options to address the digital economy. In particular, it is hoped that it contributes to the discussion on resolving the tax challenges arising from the digitalization of the economy.
Taxing the Digital Economy
DOI: https://doi.org/10.59403/1msjp5c
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Chapter 1: OECD Consultations on the Digital Economy: “Tax Base Reallocation” and “I’ll Tax If You Don’t”?
DOI: https://doi.org/10.59403/1msjp5c001
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Chapter 2: Transfer Pricing for Data Businesses: How to Apply the Arm’s Length Principle to the Digital Economy
DOI: https://doi.org/10.59403/1msjp5c002
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Chapter 3: User Contribution to Value Creation: The Benefit Principle in the Spotlight
DOI: https://doi.org/10.59403/1msjp5c003
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Chapter 4: Taxation of the Digital Economy: A New Dawn for Multilateralism and Mutual Recognition
DOI: https://doi.org/10.59403/1msjp5c004
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Chapter 5: New Nexus for the Digital Economy: An Analysis of Digital, Revenue-Based and User-Based Factors
DOI: https://doi.org/10.59403/1msjp5c005
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Chapter 6: Solving the Allocation of Taxing Rights Debate for the Digitalized Economy: Shortcomings of the Digital PE Proposal and Reconsideration of the Base-Eroding Payments Proposal
DOI: https://doi.org/10.59403/1msjp5c006
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Chapter 7: Unilateralism in Taxing the Digitalized Economy: Comparing the EU Digital Services Tax Proposal and the Indian Equalization Levy
DOI: https://doi.org/10.59403/1msjp5c007
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Chapter 8: Comments on the Digital Services Tax: A Panacea or Placebo for the Taxation of the Digital Economy?
DOI: https://doi.org/10.59403/1msjp5c008
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Chapter 9: Some Critical Remarks about the DST Proposal
DOI: https://doi.org/10.59403/1msjp5c009
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Chapter 10: Digital Services Tax: A Critical Analysis and Comparison with the VAT System
DOI: https://doi.org/10.59403/1msjp5c010
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Chapter 11: The Compatibility of the EU Digital Services Tax with EU and WTO Law: Requiem Aeternam Donate Nascenti Tributo
DOI: https://doi.org/10.59403/1msjp5c011
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Chapter 12: Taxing the Digital Economy: The Italian Digital Services Tax
DOI: https://doi.org/10.59403/1msjp5c012
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Chapter 13: The One-Stop Shop for VAT and Digital Services Tax
DOI: https://doi.org/10.59403/1msjp5c013
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Chapter 14: The Blockchain Revolution for Transfer Pricing Documentation: If Not in 2020, Then When?
DOI: https://doi.org/10.59403/1msjp5c014
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Pasquale Pistone, Dennis Weber
Mattia Calabrese, Vikram Chand, Stjepan Gadžo, Sriram Govind, Charlène A. Herbain, Vasiliki Koukoulioti, Marie Lamensch, Paolo Ludovici, Christopher A. Ludwig, Andrés Báez Moreno, Luís Flávio Neto, João Félix Pinto Nogueira, Marcel Olbert, Steve Pierrée, Laura Simmonds, Christoph Spengel, Piergiorgio Valente, Maarten de Wilde and Ciska Wisman.
Reviewed by: Christiana HJI Panayi Professor in Tax Law, Queen Mary University of London, Centre for Commercial Law Studies.
"This book brings together great expertise and a wealth of material at a crucial time where the OECD is exploring potentially ground-breaking exceptions to traditional norms in respect of the allocation of tax. The book provides an excellent and timely analysis of some of the fundamental issues arising in the context of the digital tax debate and is likely to be a very helpful resource for academics, students and legislators."
