Jacques Delors Institute Berlin, Bertelsmann Stiftung (ed.)

Users, Data, Networks

A Proposal for Taxing the Digital Economy in the European Single Market

2019, 15 Pages (PDF)

Free of charge


To this end, we define clear criteria and principles for assessing digital value creation in company taxation, which should apply EU-wide. Our contribution thus fills a central gap even of those current proposals that do not envisage a new tax, but aim at a change in the system itself.


Dr. Katharina Gnath
Pola Schneemelcher, Paul-Jasper Dittrich