Digital Services Tax: Assessing the Policy Reasons for its Introduction in the European Union: Feedback to the EU Consultation on the Introduction of a Digital Levy

Intl. Tax Stud. 3(2021), Journal Articles & Opinion Pieces IBFD [ISSN: 2590 1117]

20 Pages Posted: 20 Apr 2021 Last revised: 4 Jun 2021

See all articles by João Félix Pinto Nogueira

João Félix Pinto Nogueira

International Bureau of Fiscal Documentation; Catholic University of Portugal; University of Cape Town (UCT)

Pasquale Pistone

Vienna University of Economics and Business

Alessandro Turina

International Bureau of Fiscal Documentation

Date Written: April 12, 2021

Abstract

This Study contains the final version of the document elaborated by the IBFD Task Force on the Digital Economy as a submission to the European Commission in the framework of its 2021 Public Consultation on the possible introduction of an EU digital levy. Based on a reconstruction of the underlying assumptions to this initiative, this Study assesses the related potentially positive and negative implications. In doing so, it engages on an analysis based on broader policy, thereby including interaction with domestic corporate income tax systems of the Member States, as well fundamental EU Law considerations. On the grounds of such a critical reconstruction and assessment of the proposals under scrutiny, the Study also sets forth considerations on possible alternatives and overall outlook on the future of the taxation of the digitalised economy in the EU.

Keywords: Taxation, Tax law, European taxation

JEL Classification: K33, K34, F13, E62, D78, E62, F02, F23, F42, H20, H22, H23, H25, H26, H87, O19, O23, O24

Suggested Citation

Pinto Nogueira, João Félix and Pistone, Pasquale and Turina, Alessandro, Digital Services Tax: Assessing the Policy Reasons for its Introduction in the European Union: Feedback to the EU Consultation on the Introduction of a Digital Levy (April 12, 2021). Intl. Tax Stud. 3(2021), Journal Articles & Opinion Pieces IBFD [ISSN: 2590 1117], Available at SSRN: https://ssrn.com/abstract=3826307

João Félix Pinto Nogueira (Contact Author)

International Bureau of Fiscal Documentation ( email )

Rietlandpark, 301
Amsterdam, 1019 DW
Netherlands
+31205540100 (Phone)

Catholic University of Portugal ( email )

Palma de Cima
Lisboa, 1649-023
Portugal

HOME PAGE: http://https://fd.porto.ucp.pt/pt-pt/pessoa/joao-felix-pinto-nogueira

University of Cape Town (UCT) ( email )

Private Bag X3
Rondebosch, Western Cape 7701
South Africa

Pasquale Pistone

Vienna University of Economics and Business ( email )

Welthandelsplatz 1
Vienna, Wien 1020
Austria

Alessandro Turina

International Bureau of Fiscal Documentation ( email )

Amsterdam
Netherlands

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