[en] In March 2018, the OECD published its interim report on tax challenges arising from digitalisation and the European Commission published two proposals for directives on significant digital presence and a digital services tax. This presentation focuses on the key elements of the three texts, their reflection of data-driven value creation in taxation and the key flaws of the concrete proposals adopted by the European Commission.
Disciplines :
Tax law
Author, co-author :
Sinnig, Julia ; University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit
Language :
English
Title :
Taxation and Big Data: The Reflection of Data-Driven Value Creation in the 2018 OECD and EU Tax Proposals
Publication date :
25 May 2018
Event name :
6e conférence des jeunes chercheurs en droit fiscal
