21-02-2019 15:00
Study on Impact of Digitalisation on International Tax Matters
This paper was prepared by Policy Department A at the request of TAX3 to discuss tax challenges posed by digitalisation, especially regarding new business models and value creation process, the impact of BEPS actions, unilateral measures and recent tax developments in the EU and the USA while evaluating alternative approaches to reform the international tax system and highlighting difficulties and opportunities presented by Blockchain and collaborative economy for international taxation.