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
9 страница из 100
The international Congress “International Tax Cooperation: Digital Economy, Transfer Pricing and Litigation in Tax Matter (MAPs and ADR) was celebrated with the collaboration of the representative members of:
PRESENTATIONS
Presentation 1
New Framework on Taxation of Digital Economy: Challenges and Opportunities of Digitalization for EU Tax Systems
Jeffrey Owens
Director of the WU Institute for Austrian and International Tax Law
FISC Workshop on Digital Taxation of the European Parliament,
12 February 2021
The emergence of the digital economy gives rise to a number of longer term structural issues centred around the interface between transparency, trust and technology. This chapter focuses on:
1. How does the Union get the right balance between addressing the challenges and exploiting the opportunities of digitalization for EU tax systems?
2. What is at stake for the EU in the current G20/OECD debate?
3. What criteria should the European Union use to judge any consensus that emerges?
Before answering these three questions I would like to make a general comment on the tone of the current international tax debate. Listening to the political debate you may get the impression that our current international tax arrangements are broken beyond repair. Yet the reality is that they have never worked so well: not perfect, yes there are loopholes, and yes, some countries are unhappy with the resulting allocation of revenues but general the system is working well. Why do I say that? Some facts: