Taxing the Digital Economy

In August 2019, IBFD has published a compilation of articles written in connection with its conference hosted in June 2018 in partnership with the Amsterdam Centre for Tax Law regarding taxation of the digital economy.

The book, entitled “Taxing the Digital Economy – The EU Proposals and Other Insights” discusses recent policy developments such as value creation, significant digital presence, the digital services and much more.

CFE President Piergiorgio Valente has written a chapter regarding digital services tax (DST), where he makes critical remarks about the DST proposals:

“Having sparked what seems like an endless, heated debate in the European Union and beyond, the digital services tax (DST) and in particular its controversial aspects are the focus of this chapter. While acknowledging the reasons for the European Commission’s legislative initiative and its relevance as a first concrete step towards identifying an international framework for the taxation of the digital economy, this chapter focuses on the weaknesses of the proposal. It, therefore, seeks to identify those points where the DST Proposal could be improved, taking into account the international circumstances.”

The book can be purchased on IBFD’s website.