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See detailQualification of the Digital Services Tax Under Tax Treaties
Hohenwarter, Daniela; Kofler, Georg; Mayr, Gunter et al

in Intertax, International Tax Review (2019), 47(2), 140-147

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See detailEqualization Taxes and the EU's 'Digital Services Tax'
Kofler, Georg; Sinnig, Julia UL

in Intertax, International Tax Review (2019), 47(2), 176-200

Equalization taxes have a number of potential disadvantages and shortcomings, including their negative impact on growth, innovation and productivity, non-neutrality, double taxation, and problems in ... [more ▼]

Equalization taxes have a number of potential disadvantages and shortcomings, including their negative impact on growth, innovation and productivity, non-neutrality, double taxation, and problems in compliance and administration. However, some also view them as a politically feasible way to address perceived ‘unfairness’ in the territorial allocation of taxing rights in a digitalized economy. In any event, however, there are also certain technical features any such tax should comply with, including, e.g. compliance with international obligations (e.g. EU and tax treaty law), administrative simplicity, and a scope that is not overreaching. This contribution will address the general background of ‘equalization taxes’, the fundamental objections raised against it, and the relevant design features, both on a general level and specifically with regard to the proposal for an EU ‘Digital Services Tax’. [less ▲]

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See detail'Avoir Fiscal' and Its Legacy in Thirty Years of Direct Tax Jurisprudence of the Court of Justice
Haslehner, Werner UL

in Intertax, International Tax Review (2016), 44(5), 374-391

On occasion of the thirty-year anniversary of the Court of Justice of the European Unions (CJEU’s) landmark judgment Commission v. France, 270/83 (‘Avoir Fiscal’), this article reviews the decision of the ... [more ▼]

On occasion of the thirty-year anniversary of the Court of Justice of the European Unions (CJEU’s) landmark judgment Commission v. France, 270/83 (‘Avoir Fiscal’), this article reviews the decision of the Court and its lasting impact on EU tax law. It finds that most of the principles developed in that case remain relevant in current doctrine. At the same time, several questions that were left open in 1986 are still unresolved today. [less ▲]

Detailed reference viewed: 224 (5 UL)