In her policy paper, our Junior Researcher, Silke Maes, discusses the challenges posed by the increasing digitalization of the economy to tax systems. It highlights the problems of tax avoidance and competition arising from the increasing reliance on intangible assets and the emergence of highly profitable digital business models. The paper focuses on the efforts made at the OECD, EU, and national levels to address these issues.
The emergence of highly digitalised business models, combined with the covid crisis - that left governments searching for extra revenues - has led to a renewed interest in fair taxation.
Read the whole paper here:
TRor extra revenues - has led
to a renewed interest in fair taxation.