Gateway to Think Tanks
来源类型 | Policy Brief |
规范类型 | 简报 |
来源ID | Policy Brief18-15 |
The European Union’s Proposed Digital Services Tax: A De Facto Tariff | |
Gary Clyde Hufbauer; Zhiyao (Lucy) Lu | |
发表日期 | 2018-06-29 |
出版年 | 2018 |
语种 | 英语 |
摘要 | Over the past three years, the European Union has sought various ways to curb tax avoidance practices and collect more revenue from an array of US multinational corporations (MNCs), triggering disputes with some of the giants in the field. Now the European Commission is looking to tax MNCs’ digital earnings. It has proposed a digital services tax (DST), which would tax the part of a digital firm’s revenues attributed to European member states, and a digital profits tax, which would tax the slice of corporate profits derived in member states. These new tax proposals arise in a general European atmosphere of distrust towards highly successful US firms, exemplified by attacks on US digital firms over privacy issues and concerns that tech giants may be defying EU competition policy standards. Many US MNCs in the digital industry, such as Google and Facebook, may be subject to the proposed taxes. Hufbauer and Lu argue that the DST has the characteristics of a prohibited tariff under the rules of the World Trade Organization. They suggest several countermeasures the United States could pursue if the European Union moves forward with implementing the DST. |
主题 | United States ; European Union ; Technology ; Taxes ; European Commission ; Multinational Corporations ; Services |
URL | https://www.piie.com/publications/policy-briefs/european-unions-proposed-digital-services-tax-de-facto-tariff |
来源智库 | Peterson Institute for International Economics (United States) |
资源类型 | 智库出版物 |
条目标识符 | http://119.78.100.153/handle/2XGU8XDN/454938 |
推荐引用方式 GB/T 7714 | Gary Clyde Hufbauer,Zhiyao (Lucy) Lu. The European Union’s Proposed Digital Services Tax: A De Facto Tariff. 2018. |
条目包含的文件 | ||||||
文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
pb18-15.pdf(231KB) | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 |
除非特别说明,本系统中所有内容都受版权保护,并保留所有权利。