Reference : Taxing intangible assets: issues and challenges for a digital Europe

	Document type :	Scientific journals : Article
	Discipline(s) :	Law, criminology & political science : Political science, public administration & international relations Arts & humanities : History Arts & humanities : Multidisciplinary, general & others Business & economic sciences : Finance Business & economic sciences : General economics & history of economic thought Business & economic sciences : International economics Law, criminology & political science : European & international law
	Focus Areas :	Finance
	To cite this reference:	http://hdl.handle.net/10993/43024

Title :	Taxing intangible assets: issues and challenges for a digital Europe
Language :	English
Author, co-author :	Danescu, Elena [University of Luxembourg > Luxembourg Center for Contemporary and Digital History (C2DH) > >]
Publication date :	24-Apr-2020
Journal title :	Internet Histories: Digital Technology, Culture and Society
Publisher :	Taylor & Francis
Peer reviewed :	Yes (verified by ORBilu)
Audience :	International
ISSN :	2470-1475
e-ISSN :	2470-1483
City :	Abingdon
Country :	United Kingdom
Keywords :	[en] Digital Single Market ; Intangible assets ; Digital Economy ; Taxation ; Fiscal Justice ; EU ; OECD ; G20 ; IMF
Abstract :	[en] Value creation is increasingly based on knowledge and intangible assets. This trend has gained momentum with the development of the service sector, the rise in competition as a result of globalisation and deregulation, and the impact of the digital revolution.Innovation has proven to be a key factor in economic growth. In the aftermath of the global crisis; public authorities, states, European organisations (the EU and the Council of Europe) and transnational and international bodies (UN, OECD, WTO, IMF) have a major role to play in regulating the multi-dimensional potential of global growth and defending against the problems inherent in these new, unavoidable processes.The EU sees the Digital Single Market (DSM) and the capital markets union as two priority aspects in the completion of the European Single Market (ESM). To cite this article: Elena Danescu (2020): Taxing intangible assets: issues and challenges for a digital Europe, Internet Histories, DOI: 10.1080/24701475.2020.1749806
Research centres :	Luxembourg Centre for Contemporary and Digital History (C2DH) > Contemporary European History (EHI)
Target :	Researchers ; Professionals ; Students
Permalink :	http://hdl.handle.net/10993/43024
DOI :	10.1080/24701475.2020.1749806
Other URL :	https://doi.org/10.1080/24701475.2020.1749806
Mentions required by the publisher for OA :	To cite this article: Elena Danescu (2020): Taxing intangible assets: issues and challenges for a digital Europe, Internet Histories, DOI: 10.1080/24701475.2020.1749806
Commentary :	This article aims to highlight the main political, technological, institutional and regulatory characteristics and contradictions of the DSM from a global perspective, tracing its development over time and particularly analysing the taxation of the digital economy. The article also examines the EU’s changing role in a complex system of players worldwide, its contribution in setting global standards on fiscal and technological development, its involvement in the governance of new networks. This research is based on a wide range of multilingual and multimedia sources, relevant statistics on the digital economy, and clarifications of notions and terminology as needed.

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	Fulltext file(s): File Commentary Version Size Access Open access Taxing intangible assets issues and challenges for a digital Europe_Danescu.pdf To cite this article: Elena Danescu (2020): Taxing intangible assets: issues and challenges for a digital Europe, Internet Histories, DOI: 10.1080/24701475.2020.1749806 Publisher postprint 259.68 kB View/Open

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