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Taxation of the Digital Economy - an EU Perspective
Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
2014 (English)In: European Taxation, ISSN 0014-3138, Vol. 54, no 12, 541-544 p.Article 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, 541-544 p.
Keyword [en]
Taxation, Digital Economy, EU
Keyword [sv]
Internationell skatterätt, EU, Digital Ekonomi, E-handel
National Category
Law and Society
Identifiers
URN: urn:nbn:se:hj:diva-25276OAI: oai:DiVA.org:hj-25276DiVA: diva2:770622
Available from: 2014-12-11 Created: 2014-12-11 Last updated: 2016-02-04Bibliographically approved

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