The Web Tax and Taxation of the Sharing Economy: Challenges for Italy

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[Autom. eng. transl.] The work analyzes the state of the art of the introduction of forms of taxation of the web and of the sharing economy in Italy, in the light of both some legislative initiatives of the last few years and the debate developed in this regard also in doctrine. The theoretical and practical reasons that make these forms of taxation very complex are taken into consideration, and the most important OECD positions are taken into account in this regard. The work reviews the main legislative proposals presented in Parliament, compared with some initiatives from other countries - in particular with the British Diverted Profits Tax. With the evolution of the entire economy in the direction of digital, tax law too cannot be limited to "targeted" measures, but a more general rethinking of systematic structures and categories will be required.
Original languageEnglish
Pages (from-to)1-6
Number of pages6
JournalEuropean Taxation
Publication statusPublished - 2017


  • Taxation Sharing Economy
  • Web Tax


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