WHAT’S BEHIND ITALIAN BUDGET LAW 2020: THE ITALIAN DIGITAL SERVICE TAX

marketude Alessandro Foti, Fiscale, Massimiliano Gazzo, Prospettive, Pubblicazioni, Società

Abstract

Taxation of digitalized business and economy is facing a pivotal moment. The starting point is the consensus that the taxation should take place where value is created but currently there is a mismatch between where taxation of the profit takes place and where value is created for certain digital services.

How to better address the serious tax challenges it poses to global tax system is currently at the top of worldwide debate among stakeholders…

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