A consensus solution for the taxation of the digital economy
Autor(a) principal: | |
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Data de Publicação: | 2021 |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | https://doi.org/10.21814/unio.7.1.3576 |
Resumo: | The taxation of the digital economy is not a new subject but its fast development demands a solid solution for this new way of doing business and generating profit and growth. The solution for this problem should be achieved at a global level, which has turned out to be a complex task. Therefore, the work we aim to do here is to identify and expose the path that has been followed by the international community (in general), and by the European Union, in particular, for the taxation of profits of companies with a significant digital presence and to what extent the lack of an unambiguous solution, within the Union, may condition its own objectives. But achieving a consensual solution comes with a bigger problem: is the unanimity rule established for tax policies, where decisions are taken by a special legislative procedure, suited for the European Union’s goal for a strong and dynamic single market, capable of competing with the world’s leading economies? |
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A consensus solution for the taxation of the digital economyArticleThe taxation of the digital economy is not a new subject but its fast development demands a solid solution for this new way of doing business and generating profit and growth. The solution for this problem should be achieved at a global level, which has turned out to be a complex task. Therefore, the work we aim to do here is to identify and expose the path that has been followed by the international community (in general), and by the European Union, in particular, for the taxation of profits of companies with a significant digital presence and to what extent the lack of an unambiguous solution, within the Union, may condition its own objectives. But achieving a consensual solution comes with a bigger problem: is the unanimity rule established for tax policies, where decisions are taken by a special legislative procedure, suited for the European Union’s goal for a strong and dynamic single market, capable of competing with the world’s leading economies?UMinho Editora2021-10-06T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articlehttps://doi.org/10.21814/unio.7.1.3576eng2183-3435Barata, Marinainfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2022-09-20T11:37:16Zoai:journals.uminho.pt:article/3576Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T15:49:42.402062Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
A consensus solution for the taxation of the digital economy |
title |
A consensus solution for the taxation of the digital economy |
spellingShingle |
A consensus solution for the taxation of the digital economy Barata, Marina Article |
title_short |
A consensus solution for the taxation of the digital economy |
title_full |
A consensus solution for the taxation of the digital economy |
title_fullStr |
A consensus solution for the taxation of the digital economy |
title_full_unstemmed |
A consensus solution for the taxation of the digital economy |
title_sort |
A consensus solution for the taxation of the digital economy |
author |
Barata, Marina |
author_facet |
Barata, Marina |
author_role |
author |
dc.contributor.author.fl_str_mv |
Barata, Marina |
dc.subject.por.fl_str_mv |
Article |
topic |
Article |
description |
The taxation of the digital economy is not a new subject but its fast development demands a solid solution for this new way of doing business and generating profit and growth. The solution for this problem should be achieved at a global level, which has turned out to be a complex task. Therefore, the work we aim to do here is to identify and expose the path that has been followed by the international community (in general), and by the European Union, in particular, for the taxation of profits of companies with a significant digital presence and to what extent the lack of an unambiguous solution, within the Union, may condition its own objectives. But achieving a consensual solution comes with a bigger problem: is the unanimity rule established for tax policies, where decisions are taken by a special legislative procedure, suited for the European Union’s goal for a strong and dynamic single market, capable of competing with the world’s leading economies? |
publishDate |
2021 |
dc.date.none.fl_str_mv |
2021-10-06T00:00:00Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://doi.org/10.21814/unio.7.1.3576 |
url |
https://doi.org/10.21814/unio.7.1.3576 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
2183-3435 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.publisher.none.fl_str_mv |
UMinho Editora |
publisher.none.fl_str_mv |
UMinho Editora |
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reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
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Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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RCAAP |
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RCAAP |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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