Taxation of the Digital Economy - an EU Perspective 2014 (English)In: European Taxation, ISSN 0014-3138, Vol. 54, no 12, p. 541-544Article in journal (Other academic) Published

Abstract [en]

The EU High Level Expert Group on Taxation of the Digital Economy, one of the experts of which was the author, gave its Report on 28 May 2014. This article comments on the characteristics of the digital economy and the Report’s conclusions in respect of value added taxes and corporate income taxes.

Place, publisher, year, edition, pages

Amsterdam: International Bureau of Fiscal Documentation (IBFD), 2014. Vol. 54, no 12, p. 541-544

Keywords [en]

Taxation, Digital Economy, EU

Keywords [sv]

Internationell skatterätt, EU, Digital Ekonomi, E-handel

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Other Legal Research Criminology

Identifiers

URN: urn:nbn:se:hj:diva-25276OAI: oai:DiVA.org:hj-25276DiVA, id: diva2:770622

Available from: 2014-12-11 Created: 2014-12-11 Last updated: 2025-02-20Bibliographically approved

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Westberg, Björn

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