Читать книгу Global Tax Governance. Taxation on Digital Economy, Transfer Pricing and Litigation in Tax Matters (MAPs + ADR) Policies for Global Sustainability. Ongoing U.N. 2030 (SDG) and Addis Ababa Agendas онлайн

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According to BusinessEurope, in brief, Member States should:

• Cut down taxes on employment, including social contributions and on capital, including corporation tax;

• Take action to eliminate double taxation;

• Promote digitalization and simplification of tax systems, especially in terms of VAT to facilitate investment and trade;

• Introduce tax incentives, e.g. tax credit, for entities and physical persons investing in corporate capital.

To conclude, such considerations should be reflected in the practical implementation of the EU response to the crisis. Such EU response should also be appropriately coordinated with the OECD at the international level. As the OECD had duly underlined, the way forward should be multilateral and based on cooperation. Specifically, the aim should be the harmonization of tax systems in order to (i) preserve the achieved, yet still fragile, equilibriums, (ii) modernize tax cooperation and (iii) address the tax challenges of digital economy.