Tassazione dell’economia digitale tra lo stallo della comunità internazionale e la necessità di un’armonizzazione fiscale europea

[Autom. eng. transl.] The prevailing, and global, diffusion of digital economies places the regulations European and international tax authorities faced with the obligation to recalibrate their tax regimes on the basis of new criteria for tracing back to taxation, parameters that take nature into account “Aterritorial” and “volatile” of the digital economy. Starting from this premise, the present article aims to review, with a critical approach, the most significant proposals, among those advanced to date, in the field of taxation of digital economies, recalling not only the legislative initiatives developed within the borders of the European Union (in this sense, specific reference will be made to the unilateral measures proposed and adopted by some of the Member States of the Union, including Italy), but also those resulting from the works carried out within the Organization for Economic Cooperation and Development (OECD or OECD). In a second step, going through the salient features of the BEPS e recalling the recent ATAD Directives as more, or less, effective “tools” for contrasting to the erosion of the tax base, and to the dislocation of profits in countries a facilitated taxation (or no), both, again, and more generally, to abusive tax conduct, there will question the effects, all to be considered negative, deriving from the absence of a single, and shared, orientation, whether European or non-EU, in relation to the matter that occupies us. In such a framework, the need emerged that cannot be postponed a decisive, serious and definitive rapprochement of EU tax laws, even before that international law, going beyond the regulatory limits which, at times, is the European legal system itself to ask themselves erroneously.