Jacques Delors Institute Berlin, Bertelsmann Stiftung (ed.)

Pola Schneemelcher, Paul-Jasper Dittrich

Users, Data, Networks

A Proposal for Taxing the Digital Economy in the European Single Market

  • 2019, 15 pp (PDF)
  • Free of charge

To this end, we define clear criteria and principles for assessing digital value creation in company taxation, which should apply EU-wide. Our contribution thus fills a central gap even of those current proposals that do not envisage a new tax, but aim at a change in the system itself.