BEPS, the Digital(ized) Economy and the Taxation of Services and Royalties
UCA Tax Working Papers 2018/1
50 Pages Posted: 7 Aug 2018
Date Written: June 2018
The article reflects on the taxation of the digitalized economy and the recent proposals by some authors and the EU Commission to suggest that other options are available that will create less distortions and close the loopholes left after BEPS.
Keywords: International Taxation, BEPS, Taxation of the Digital Economy
Suggested Citation: Suggested Citation