Autor: Veronika Rauner-Andrae

Digitale Steuern als Beitrag zu mehr Gerechtigkeit? Pro und Kontra und eine Position

Anselmi/Rauner-AndraeSWI 2018, 381

The European Commission published two proposals for new EU directives concerning taxation of the digital economy. Claudia Anselmi and Veronika Rauner-Andrae deal with the question if new taxes on digital services of big corporations will contribute to the improvement of tax justice in general and restore the balance between the “old economy” and digital multinationals.