Taxation in a Digital Economy, by Savvia Stavrou

Same as the industrial revolution and the invention of electricity radically changed entire industries, the digital revolution has and continues to transform the way business is carried out. Impact of this digital revolution is not only social and economic but also has a significant effect on attribution of taxes. How can one attribute value to users’ contribution and tax companies in countries where there is no physical presence whenexisting tax rules tend to concentrate on the importance of physical presence as a value driver for determining tax liabilities?

11 October 2018


DECEMBER ICAS Newsletter Issue 47/2019
The European Insurance and Occupational Pension Authority ("EIOPA") launched a consultation on guidelines on Information and Communication Technology ("ICT") security...
16 December 2019
DECEMBER ICAS Newsletter Issue 46/2019
The European Supervisory Authorities ("ESAs") published joint draft Regulatory Technical Standards ("RTS") to amend the Delegated Regulation on the risk mitigation...
09 December 2019
NOVEMBER ICAS Newsletter Issue 45/2019
The European Banking Authority ("EBA") published its final Guidelines on information and communication technology ("ICT") and security risk management.
02 December 2019
NOVEMBER ICAS Newsletter Issue 44/2019
The European Insurance and Occupational Pension Authority ("EIOPA") has published its second annual European Insurance Overview.
02 December 2019
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