One of the tax issues to be solved of our time is how to implement a just imposition of the wealth generated globally by digital multinational companies through the web. The fundamental problem is that of understanding how to divide the taxing power between the various States in order to correctly tax this wealth arising from different productive factors and located in different places of the world. And it is here that the strong conflict between the interests of the individual States prevents finding satisfactory solutions to the problem. The solution to which it is hoped, with respect to the individual measures prepared, is to rethink the tax system as a whole, eventually reaching, eventually, a harmonized European taxation between the Member States while respecting the principle of equity so far only announced but not materialized.
Problematiche e prospettive della tassazione dell'economia digitale
Clelia Buccico
2019-01-01
Abstract
One of the tax issues to be solved of our time is how to implement a just imposition of the wealth generated globally by digital multinational companies through the web. The fundamental problem is that of understanding how to divide the taxing power between the various States in order to correctly tax this wealth arising from different productive factors and located in different places of the world. And it is here that the strong conflict between the interests of the individual States prevents finding satisfactory solutions to the problem. The solution to which it is hoped, with respect to the individual measures prepared, is to rethink the tax system as a whole, eventually reaching, eventually, a harmonized European taxation between the Member States while respecting the principle of equity so far only announced but not materialized.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
