TY - JOUR
T1 - The compatibility of the EU digital services tax with EU and WTO law
T2 - Requiem Aeternam Donate Nascenti Tributo
AU - Nogueira, João Félix Pinto
N1 - Publisher Copyright:
© IBFD.
PY - 2019
Y1 - 2019
N2 - This study aims to assess the compatibility of the EU proposal for a Digital Services Tax with EU and WTO law. In the author’s view, aside from not meeting the requirements set by its legal basis, the proposal is an infringement of the subsidiarity and proportionality criteria. Moreover, it fails to meet its underlying goal of aligning taxation with value creation, particularly in what concerns taxation of digital advertisement services.
AB - This study aims to assess the compatibility of the EU proposal for a Digital Services Tax with EU and WTO law. In the author’s view, aside from not meeting the requirements set by its legal basis, the proposal is an infringement of the subsidiarity and proportionality criteria. Moreover, it fails to meet its underlying goal of aligning taxation with value creation, particularly in what concerns taxation of digital advertisement services.
UR - http://www.scopus.com/inward/record.url?scp=85140620572&partnerID=8YFLogxK
U2 - 10.59403/bz50kr
DO - 10.59403/bz50kr
M3 - Article
SN - 2590-1117
VL - 2
SP - 3
EP - 20
JO - International Tax Studies
JF - International Tax Studies
IS - 1
ER -