Documents

A Fair and Efficient Tax System in the European Union for the Digital Single Market COM(2017) 547 final – European Commission
As the same report explains, the Digital Single Market (DSM) is one of the 10 political priorities of the European Commission. Digital technologies are transforming our world and having an important impact on taxation systems. They help improving their management, offering solutions to reduce administrative burdens, facilitate collaboration between tax authorities, and address tax evasion. However, they transform business models, with intangibles playing an increasingly important role, putting pressure on Europe's taxation system. In the field of taxation, policy makers are struggling to find solutions which would ensure fair and effective taxation as the digital transformation of the economy accelerates. There are weaknesses in the international tax rules as they were originally designed for "brick and mortar" businesses and have now become outdated. This report works about it.
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Corporate taxation of a significant digital presence C(2018) 1650 final – European Commission recommendation
COMMISSION RECOMMENDATION of 21.3.2018 relating to the corporate taxation of a significant digital presence
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Time to establish a modern, fair and efficient taxation standard for the digital economy (COM(2018) 146 final) – European Commission, March 2018
COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL - Time to establish a modern, fair and efficient taxation standard for the digital economy
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Corporate tax and the digital economy, position paper – HM Treasury, United Kingdom Government
As the official info says, there is a need to ensure that the corporate tax rules respond to the modernisation of the economy and deliver appropriate results for digital businesses that generate value in unique ways. The government is therefore publishing a position paper on how it thinks this can be best achieved.
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Proposal for a Council Directive regarding digital taxation – European Commission, March 2018
Proposal for a COUNCIL DIRECTIVE on the common system of a digital services tax on revenues resulting from the provision of certain digital services
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Exploratory study of consumer issues in online peer-to-peer platform markets, European Commission, 2017
This study explores consumer issues in five online peer to peer platform markets, and estimates that 191m citizens across the EU-28 spend EUR 27.9 billion per year on online P2P platforms. Of this total, an estimated EUR 10.61 billion consists of platform revenues and revenues of third parties.
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The Myth of the Sharing Economy and Its Implications for Regulating Innovation, by Abbey Stemler, Indiana University
The Myth of the Sharing Economy and Its Implications for Regulating Innovation is an exhaustive research by Abbey Stemler, Professor of Business Law and Ethics - Indiana University, published in the Emory Law Journal, on the impact of collaborative economics from the point of view of regulation (read the paper here), especially in the US and focusing on market failures.
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