G2TT
来源类型Policy Brief
规范类型简报
来源IDPolicy 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
URLhttps://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.
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