Taxation of the digital economy

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Series Details Number 26
Publication Date March 2015
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After explaining why taxation needs to adjust to the digital era, the current Note d’analyse gives an overview of ongoing research addressing the weaknesses of the taxation system and how to tackle it; it also highlights the main results of the study commissioned by France Stratégie regarding the business models of digital companies and it examines the implications for adjusting current taxation rules to the digital economy.

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