Academic Scientific JournalsTaxation of Digital Services from International Tax Law Perspective
Keywords:
tax law, tax on digital services, OECD, international tax law, EU lawAbstract
The article analyses taxes on digital services adopted in the United Kingdom, France, Austria, and Italy. The article tries to identify the architectural features of these taxes that could conflict with obligations according to international tax treaties and EU laws. The article also presents OECD “Unified Approach” which is based on multilateral agreement. The main hypothesis of the article is that this approach represents a better solution for the taxation of digital services than unilateral national taxation of digital services. In the presented analyses, mainly horizontal comparative method, method of logical analysis and synthesis are employed.
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References
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Legal Acts
Digital Tax Act 2020.
French digital services tax Law.
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United Kingdom Finance Bill 2020.
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Other official documents
OECD (2015), Addressing the Tax Challenges of the Digital Economy, Action 1 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris. Available at: https://doi.org/10.1787/9789264241046-en, accessed: 10th September 2020.
OECD (2019a), Model Tax Convention on Income and Capital 2017 (Full Version), OECD Publishing, Paris. Available at: https://doi.org/10.1787/g2g972ee-en, accessed: 10th September 2020.
OECD (2019b): OECD/G20 Base Erosion and Profit Shifting Project Addressing the Tax Challenges of the Digitalisation of the Economy Public Consultation Document. Available at: https://www.oecd.org/tax/beps/public-consultation-document-addressing-the-tax-challe nges-of-the-digitalisation-of-the-economy .pdf, accessed: 10th September 2020.
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Internet Resources
La web tax italiana: prospettive e problemi [Web tax in Italy: perspectives and problems], Available at: https://osservatoriocpi.unicatt.it/cpi-archivio-studi-e-analisi-la-web-tax-italiana-prospettive-e-problemi, accessed: 10th September 2020.
France agrees to delay new tax on tech giants Available at: https://www.bbc.com/news/business-51192369, accessed: 10th September 2020.
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