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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

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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.

Author(s)

Dr. Katharina Gnath
Pola Schneemelcher, Paul-Jasper Dittrich