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

Format Type
PDF
Date of publication
14/03/2019
Volume/Format
15 pages, PDF
Delivery status
Lieferbar

Price

Free of charge

Description

In this paper defines criteria for assessing digital value creation in company taxation, which should apply EU-wide. The criteria suggested by the authors include to clarify where a company is taxable and how far the local user network contributes to the value creation of the entire company. As another criterion, the authors postulate an active cooperation of the companies in order to determine the value of the user network. 

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