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Tax Challenges of the Digital Economy: Does a Withholding Tax on Certain Digital Transactions Solve the Problem of Missing Taxation Rights, While Being In Line with EU-Law and the OECD Model Convention?

Sparmann, Nina Kim Rica LU (2019) HARN60 20191
Department of Business Law
Abstract
This thesis investigates whether the implementation of a withholding tax on financial transactions obtained by the provision of certain digital services could solve the current problem of missing taxation rights regarding the income of highly digitalized multinational business models.

Furthermore, the thesis aims to determine whether such tax could be in line with European Union law and the model convention for double taxation treaties issued by the OECD.
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author
Sparmann, Nina Kim Rica LU
supervisor
organization
course
HARN60 20191
year
type
H1 - Master's Degree (One Year)
subject
keywords
Digital Economy, Withholding Tax, Digital Advertisement Services, User Data, Taxes, Direct Taxation, Tax Challenges of the Digital Economy, OECD, Double Taxation, European Fundamental Freedoms, State Aid, Social Media
language
English
id
8980241
date added to LUP
2019-06-12 09:31:27
date last changed
2019-06-12 09:31:27
@misc{8980241,
  abstract     = {This thesis investigates whether the implementation of a withholding tax on financial transactions obtained by the provision of certain digital services could solve the current problem of missing taxation rights regarding the income of highly digitalized multinational business models.

Furthermore, the thesis aims to determine whether such tax could be in line with European Union law and the model convention for double taxation treaties issued by the OECD.},
  author       = {Sparmann, Nina Kim Rica},
  keyword      = {Digital Economy,Withholding Tax,Digital Advertisement Services,User Data,Taxes,Direct Taxation,Tax Challenges of the Digital Economy,OECD,Double Taxation,European Fundamental Freedoms,State Aid,Social Media},
  language     = {eng},
  note         = {Student Paper},
  title        = {Tax Challenges of the Digital Economy: Does a Withholding Tax on Certain Digital Transactions Solve the Problem of Missing Taxation Rights, While Being In Line with EU-Law and the OECD Model Convention?},
  year         = {2019},
}