Arbeitspapier
Taxing Direct Sales of Digital Services: A Plea for Regulated and Internationally Coordinated Profit Splitting
The employment of capital is rival in nature. Small countries do not benefit from taxing its employment. By contrast, the use of digital services is non-rival and small countries do benefit from taxing expenditures on such services. In fact, some countries have already decided to tax digital activities. If such practice spreads, the development of digital services is negatively affected. It is argued that countries exporting digital services have reason to respond by promoting an international tax regime in which the right of taxing the profit earned on the direct sales of digital services is split between the countries involved.
- Language
-
Englisch
- Bibliographic citation
-
Series: CESifo Working Paper ; No. 7017
- Classification
-
Wirtschaft
Business Taxes and Subsidies including sales and value-added (VAT)
Accounting and Auditing: Government Policy and Regulation
- Subject
-
taxing digital services
import tax
tax exemption
profit splitting
Shapley value
- Event
-
Geistige Schöpfung
- (who)
-
Richter, Wolfram F.
- Event
-
Veröffentlichung
- (who)
-
Center for Economic Studies and ifo Institute (CESifo)
- (where)
-
Munich
- (when)
-
2018
- Handle
- Last update
-
20.09.2024, 8:22 AM CEST
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Richter, Wolfram F.
- Center for Economic Studies and ifo Institute (CESifo)
Time of origin
- 2018
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