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

Abstract

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

Martin Jimenez, Adolfo, BEPS, the Digital(ized) Economy and the Taxation of Services and Royalties (June 2018). UCA Tax Working Papers 2018/1 , Available at SSRN: https://ssrn.com/abstract=3215323

Adolfo Martin Jimenez (Contact Author)

Universidad de Cádiz ( email )

Facultad de Derecho, Avda de la Universidad, s/N
Jerez de la Frontera, Cádiz 11405
Spain

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