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

Publications


AUGUST ICAS Newsletter Issue 29/2019
The European Banking Authority ("EBA") published an opinion on the implementation of the Deposit Guarantee Schemes Directive ("DGSD") in the...
12 August 2019
AUGUST ICAS Newsletter Issue 28/2019
The European Banking Authority ("EBA") launched a public consultation on draft Guidelines ("GLs") on the determination of the weighted average maturity...
05 August 2019
JULY ICAS Newsletter Issue 27/2019
The European Banking Authority ("EBA") published an updated list of Common Equity Tier 1 ("CET1") instruments of EU institutions.
29 July 2019
JULY ICAS Newsletter Issue 26/2019
The European Banking Authority ("EBA") published the findings of its analysis on the regulatory framework applicable to FinTech firms when accessing...
22 July 2019
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