Reference : Taxation and Big Data: The Reflection of Data-Driven Value Creation in the 2018 OECD ...
Scientific Presentations in Universities or Research Centers : Scientific presentation in universities or research centers
Law, criminology & political science : Tax law
Law / European Law
http://hdl.handle.net/10993/35826
Taxation and Big Data: The Reflection of Data-Driven Value Creation in the 2018 OECD and EU Tax Proposals
English
Sinnig, Julia mailto [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit >]
25-May-2018
International
6e conférence des jeunes chercheurs en droit fiscal
25-05-2018
Université Paris 1 - Panthéon Sorbonne
Paris
France
[en] In March 2018, the OECD published its interim report on tax challenges arising from digitalisation and the European Commission published two proposals for directives on significant digital presence and a digital services tax. This presentation focuses on the key elements of the three texts, their reflection of data-driven value creation in taxation and the key flaws of the concrete proposals adopted by the European Commission.
Researchers ; Professionals ; Students ; General public
http://hdl.handle.net/10993/35826

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