Internet and taxation in European Union

Luigi Bernardi

MPRA Paper from University Library of Munich, Germany

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 H29 (search for similar items in EconPapers)
Date: 2015-06-21
New Economics Papers: this item is included in nep-acc, nep-eec, nep-ict and nep-pbe
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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:65638

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