Abstract
Starting from the proposals made by the OECD and the European Commission about \r\nthe taxation of the digital economy, the article analyses the evolution of the Italian web \r\ntax and the current domestic tax system, focusing on the criticalities of this new tax. The \r\nissue of the compatibility of the various digital services taxes introduced in Italy and in \r\nother Member States with the European legal order is then addressed.
| Titolo tradotto del contributo | Taxation of the digital economy: the digital services tax (ISD) |
|---|---|
| Lingua originale | Italian |
| pagine (da-a) | 805-830 |
| Numero di pagine | 26 |
| Rivista | RIVISTA TRIMESTRALE DI DIRITTO TRIBUTARIO |
| Numero di pubblicazione | 4/2020 |
| Stato di pubblicazione | Pubblicato - 2020 |
Keywords
- TAXATION
- economia digitale
- imposta
- internet
- servizi
- stabile organizzazione
- web economy