Taxing the Digital Economy Post BEPS ... Seriously

61 Pages Posted: 28 Mar 2019 Last revised: 11 Apr 2019

See all articles by Andrés Báez

Andrés Báez

Universidad Carlos III de Madrid

Yariv Brauner

University of Florida Levin College of Law

Date Written: March 1, 2019

Abstract

For years the advent of the digital economy has left countries stumped in their attempt to tax income earned by foreign firms without physical presence within their jurisdiction. International organizations and their member countries have failed in their attempts to tweak the rules of the international tax regime and address these challenges presented by the digital economy. This article argues that such conservative approach could not work, and fundamental reform is inevitable. The article proposes a withholding tax solution, explaining its merits and demonstrating its superiority over alternative reforms proposed to date.

Suggested Citation

Báez, Andrés and Brauner, Yariv, Taxing the Digital Economy Post BEPS ... Seriously (March 1, 2019). University of Florida Levin College of Law Research Paper No. 19-16. Available at SSRN: https://ssrn.com/abstract=3347503 or http://dx.doi.org/10.2139/ssrn.3347503

Andrés Báez

Universidad Carlos III de Madrid ( email )

CL. de Madrid 126
Madrid, Madrid 28903
Spain

Yariv Brauner (Contact Author)

University of Florida Levin College of Law ( email )

P.O. Box 117625
Gainesville, FL 32611-7625
United States
3522730949 (Phone)

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