Case 4 – Taxation in the Digital Era

INTRODUCTION

PRELIMINARY READINGS

PART I. Timeline on digital taxation decisions in EU

 

https://www.consilium.europa.eu/en/policies/digital-taxation/

PART II. OECD framework on international taxation reform

1) OECD/G20 Base Erosion and Profit Shifting. Action.1 Tax Challenges Arising from Digitalisation

https://www.oecd.org/tax/beps/beps-actions/action1/

2) Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy

https://www.oecd.org/tax/beps/statement-on-a-two-pillar-solution-to-address-the-tax-challenges-arising-from-the-digitalisation-of-the-economy-october-2021.htm

3) OECD releases Pillar Two model rules for domestic implementation of 15% global minimum tax

https://www.oecd.org/newsroom/oecd-releases-pillar-two-model-rules-for-domestic-implementation-of-15-percent-global-minimum-tax.htm

PART III. EC documents on taxation regulation

1) Consolidated text: Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market

https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A02016L1164-20220101

2) International taxation: Council reaches agreement on a minimum level of taxation for largest corporations

https://www.consilium.europa.eu/en/press/press-releases/2022/12/12/international-taxation-council-reaches-agreement-on-a-minimum-level-of-taxation-for-largest-corporations/

PART IV. Big4 auditing companies’ websites – country tax summaries

https://www.ey.com/en_gl/tax-guides

https://dits.deloitte.com/#TaxGuides

https://home.kpmg/lu/en/home/services/tax/tax-tools-and-resources/tax-rates-online.html

https://taxsummaries.pwc.com/

THE CASE

TEMPLATE FOR SOLUTION