Not logged in.
Quick Search - Contribution
Contribution Details
| Type | Master's Thesis |
| Scope | Discipline-based scholarship |
| Title | Taxation of digitalised companies and multinational enterprises going digital: impact, challenges and opportunities in the European Union |
| Organization Unit | |
| Authors |
|
| Supervisors |
|
| Language |
|
| Institution | University of Zurich |
| Faculty | Faculty of Business, Economics and Informatics |
| Number of Pages | 96 |
| Date | 2019 |
| Abstract Text | Taxation of digitalised companies and multinational enterprises going digital: impact, challenges and opportunities in the European Union issues caused by digitalisation. The OECD has developed 15 Actions to tackle Base Erosion and Profit Shifting. Meanwhile, the European Commission has proposed an interim measure for the short term, a 3% tax on digital revenues, and a long term solution, a more comprehensive corporate tax framework. However, many criticisms resulted from these proposals. More specifically from the United States, where most of the multinationals and critics consider the interim measure as unfair and discriminatory. The potential impact of the short term measure on the Net Income/Net Loss of large US companies is estimated. Some inequality of treatment for taxation purposes is shown using dataset from Hufbauer and Lu (2018). To complement this analysis, digital and tax experts are interviewed on tax challenges arising from digitalisation and on future perspectives. The latest unilateral measures taken by several EU members are also presented. |
| Export |
BibTeX
|