Article (Scientific journals)
Equalization Taxes and the EU's 'Digital Services Tax'
Kofler, Georg; Sinnig, Julia
2019In Intertax, International Tax Review, 47 (2), p. 176-200
Peer reviewed
 

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Abstract :
[en] 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’.
Disciplines :
Tax law
Author, co-author :
Kofler, Georg;  Johannes Kepler University Linz, Austria
Sinnig, Julia  ;  University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit
External co-authors :
yes
Language :
English
Title :
Equalization Taxes and the EU's 'Digital Services Tax'
Publication date :
2019
Journal title :
Intertax, International Tax Review
ISSN :
0165-2826
Publisher :
Aspen Publishers
Volume :
47
Issue :
2
Pages :
176-200
Peer reviewed :
Peer reviewed
Focus Area :
Law / European Law
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since 12 December 2018

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