Digital Economy; Digital Single Market; European Union; Taxation; Intangible Assets; Contemporary History of Europe
Abstract :
[en] The globalisation of the digital economy is indicative of a changing multidimensional paradigm driven by a number of factors: the primacy of intangible assets in value creation; a growing transnational and international dimension in the production and consumption of goods and services; the transition from human labour to artificial intelligence; the increasing dominance of networks of stakeholders over individual players; the emergence of new forms of sharing, creation, collaboration and innovation; and the need to harmonise rules, standards and policies (including in the area of taxation) within a multilateral framework.
In a competitive geopolitical environment, the EU, characterised by disparities between its Member States and sometimes opposing national interests, is some way behind China and the uncontested leader of the digital pack, the United States. But Europe can carve out a place for itself alongside these digital giants, since it outperforms its competitors in some sectors of the DSM. These include the production of digital services (the main driver of digital globalisation) and the digital consumption of financial operations.
Research center :
- Luxembourg Centre for Contemporary and Digital History (C2DH) > Contemporary European History (EHI) The Robert Schuman Initiative for European Affairs at the University of Luxembourg
Disciplines :
International economics General economics & history of economic thought History Finance Arts & humanities: Multidisciplinary, general & others
Author, co-author :
DANESCU, Elena ; University of Luxembourg > Luxembourg Center for Contemporary and Digital History (C2DH)
Language :
English
Title :
Taxing intangible assets in Europe
Publication date :
29 January 2020
Number of pages :
28
Event name :
The Internet and the European Market from a historical perspective
Event organizer :
Luxembourg Centre for Contemporary and Digital History University of Luxembourg The Robert Schuman Initiative for European Affairs, University of Luxembourg Erasmus Plus Programme of the European Union
THE INTERNET AND THE EUROPEAN MARKET FROM A HISTORICAL PERSPECTIVE
Funders :
Unviersity of Luxembourg
Commentary :
This conference aims to examine the relationship between
the Internet, EU regulation and market integration from
a historical perspective.
The speakers will analyse how the development of the
Internet has facilitated market integration while also
creating major regulatory challenges at the EU level,
e.g. peering between ISPs, the taxation of electronic
commerce, data protection issues, etc. We are also
honoured to welcome Dr Viviane Reding, who will
speak about her action as European Commissioner for
Information Society and Media (2004-2010).
Speakers:
• Kevin Ackermann (Georgetown University),
• Elena Danescu (C²DH, University of Luxembourg),
• Stefan Gadringer (University of Salzburg),
• Christian Henrich-Franke (University of Siegen),
• Francis McGowan (University of Sussex)
• Dr Viviane Reding, Member of the Chamber of
Deputies of Luxembourg (since 2018) and Member
of the European Commission (1999-2014) – the first
European Commissioner with responsibility for the
Information Society and Media