Fair taxation of the digital economy
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05-12-2018
In order to make tax rules fit for the digital economy, the European Commission proposed two Council directives in March 2018: a short-term solution, to be delivered by an interim digital services tax on revenues from certain digital services, and a permanent reform of the corporate tax rules, based on the concept of 'significant digital presence'. The European Parliament is expected to vote on the proposals during its December plenary session.
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Om dette dokument
Type af publikation
Forfatter
Politikområde
Nøgleord
- beskatning af den digitale økonomi
- DEN EUROPÆISKE UNION
- digital teknologi
- digitalt indre marked
- europæisk integration
- FINANSER
- fiskal harmonisering
- markedsføring
- PRODUKTION, TEKNOLOGI OG FORSKNING
- skatteforhold
- teknologi og tekniske bestemmelser
- udførelse af tjenesteydelser
- ØKONOMISK OG HANDELSMÆSSIGT SAMKVEM