Ukrainian Law Blog
Freedom means the supremacy of human rights everywhere
Friday, December 15, 2017
The EU’s latest stance: tax reform in the tech world
Is there a digital economy?
A fundamental question has resurfaced in the midst of the suggested reform: ‘is there a digital economy?’ The OECD’s conclusion in its 2015 Final Report on BEPS Action 1 was that it was not possible to '
ring fence
' the digital economy as technology pervades all sectors of the economy. The responses to the OECD’s Request for Input (
RFI
) on this area are divided, with some asserting robustly that the '
digital economy is the economy
'. However, it is not clear whether the OECD retains this stance as it appears to be proceeding on the basis, in its formulation of its RFI and Public Consultation, that the viability of taxation solely aimed at this section of the market is a question that does indeed require (re-)consideration in and of itself.
At EU level, the Commission, together with several Member States including France and Germany as well as the current Estonian Presidency of the Council of the EU, appear to accept as fact that there is a digital economy.
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