|Author (Person)||Schneemelcher, Pola|
|Publisher||Bertelsmann Foundation, Jacques Delors Institute Berlin|
|Series Title||Blog Posts|
The ongoing digital transformation poses enormous challenges to current tax law. This is, because value creation through intangibles raises problems to two core paradigms of international tax rules: where to tax and what to tax. In order to solve these problems, the European Commission published two proposals, a so-called interim tax and a comprehensive solution. In this blogpost, Pola Schneemelcher assesses the proposals and makes the case that they do not sufficiently address the crucial question of how to value data.
|Subject Tags||Digital Economy|
|International Organisations||European Union [EU]|