Internet and taxation in the European Union: A primer
Luigi Bernardi (luigi.bernardi@unipv.it)
Additional contact information
Luigi Bernardi: Università di Pavia
Working papers from Società Italiana di Economia Pubblica
Abstract:
The purpose of this paper is to offer a primer on certain important features and issues concerning Internet and taxation in the European Union. After a general introduction concerning the origins of the matter, the paper discusses why a tax on the huge profits made by the big US digital MNEs in Europe was not substantially reflected in the tax policy of EU members, notwithstanding the large tax gap among EU countries resulting from the shift in profits by the (US digital) MNE towards lower or no taxation countries. Then the main directives on Internet and taxation introduced by the EU (and also by the OECD) since the late 1990s are discussed: the EU especially focusses on establishing the due place of taxation on electronic commerce, while the OECD (more recently together with the G20) has placed the emphasis on regulating Transfer Prices and contrasting Base Erosion and Profits’ Shifting (BEPS).
Keywords: web tax; e-commerce; profits shifting; Europe; OECD (search for similar items in EconPapers)
JEL-codes: H20 H24 H25 H26 (search for similar items in EconPapers)
Date: 2015-07
New Economics Papers: this item is included in nep-acc, nep-eur, nep-ict and nep-pbe
References: Add references at CitEc
Citations:
Downloads: (external link)
http://www.siepweb.it/siep/wp/wp-content/uploads/r ... ardi_WP_SIEP_696.pdf Full text (application/pdf)
Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
HTML/Text
Persistent link: https://EconPapers.repec.org/RePEc:ipu:wpaper:30
Access Statistics for this paper
More papers in Working papers from Società Italiana di Economia Pubblica Società Italiana di Economia Pubblica Corso Strada Nuova 65 27100 Pavia Italia.
Bibliographic data for series maintained by Monica Bozzano (monica.bozzano@unipv.it).