Digitalization and taxation: beware ad hoc measures

Digitalization expands the possibility for corporations to reduce taxes, mainly, but not exclusively, by allowing improved planning where profits can be shifted. Against this background, the European Commission and sever
Digitalization expands the possibility for corporations to reduce taxes, mainly, but not exclusively, by allowing improved planning where profits can be shifted. Against this background, the European Commission and several countries emphatically demand and design new tax instruments. However, a selective turning away from internationally accepted principles of international taxation will bring up more questions than solutions. While there are good reasons to think about a fundamental regime switch in international corporate taxation, there are also good arguments for not turning to ad hoc measures that selectively target the relatively small market of Google and Facebook and raise only negligible tax revenues. 
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Metadaten
Author:Alfons J. Weichenrieder
URN:urn:nbn:de:hebis:30:3-456079
URL:http://safe-frankfurt.de/de/policy-center/publikationen/detailsview/publicationname/digitalization-and-taxation-beware-ad-hoc-measures.html
Parent Title (English):SAFE policy letter series ; 64
Series (Serial Number):SAFE policy letter series (64)
Publisher:SAFE
Place of publication:Frankfurt am Main
Document Type:Working Paper
Language:English
Year of Completion:2018
Year of first Publication:2018
Publishing Institution:Universitätsbibliothek Johann Christian Senckenberg
Release Date:2018/01/30
Tag:digitalization; taxation
Pagenumber:5
Last Page:4
HeBIS PPN:425482081
Institutes:Wirtschaftswissenschaften
House of Finance (HoF)
Center for Financial Studies (CFS)
Sustainable Architecture for Finance in Europe (SAFE)
Dewey Decimal Classification:330 Wirtschaft
Sammlungen:Universitätspublikationen
Licence (German):License Logo Veröffentlichungsvertrag für Publikationen

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