Tax Challenges in the Digital Economy
Studju
29-06-2016
This paper analyses direct and indirect tax challenges in the digital economy in light of the conclusions of the OECD’s BEPS (Base Erosion and Profit Shifting) Project. While assessing the recent reforms in the area of taxation within the EU and third countries, it revisits the question of whether or not specific measures are needed for the digital sector. Taking into account the recent scandals involving big digital companies and their aggressive tax planning practices in the EU, the specificities of the digital sector and the legal landscape in the 28 Member States, the paper makes policy recommendations for further tax reforms in order to tackle tax avoidance and harmful competition.
Studju
Awtur estern
Eli Hadzhieva
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Kelma għat-tiftix
- DRITT
- dritt kriminali
- evażjoni tat-taxxa
- evitar tat-taxxa
- FINANZI
- frodi
- Il-Kummissjoni Ewropea
- IMPRIŻA U KOMPETIZZJONI
- intrapriża multinazzjonali
- istituzzjonijiet finanzjarji u kreditu
- istituzzjonijiet tal-UE u servizz ċivili Ewropew
- klassifika tal-impriżi
- KUMMERĊ
- kummerċ elettroniku
- kummerċjalizzazzjoni
- OECD
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- organizzazzjonijiet dinjin
- ORGANIZZAZZJONIJIET INTERNAZZJONALI
- PRODUZZJONI, TEKNOLOĠIJA U RIĊERKA
- riċerka u proprjetà intelletwali
- riċerka u żvilupp
- segretezza bankarja
- tassazzjoni
- taxxa fuq il-valur miżjud
- UNJONI EWROPEA
- ġuriżdizzjoni territorjali