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The chapter examines, with specific reference to the role of digital platforms, the undulating path followed by the OECD and the EU on the issue of taxation of the digital economy. After an initial approach, characterised by a specific focus on digital companies, a decisive turnaround took place with the global agreement of 2021, which seems to exclude ring-fencing.

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The BEPS Project and the European Union Proposals on Digital Economy Taxation

  • 章节

  • 发表日期：

    2026年

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  • Antonio Perrone

摘要

The chapter examines, with specific reference to the role of digital platforms, the undulating path followed by the OECD and the EU on the issue of taxation of the digital economy. After an initial approach, characterised by a specific focus on digital companies, a decisive turnaround took place with the global agreement of 2021, which seems to exclude ring-fencing.