In the Summer 2018 issue of the Journal of Taxation of Investments, Andrew Thomson authored the article “Digital Economy Taxation: The OECD’s Report and European Commission’s Draft Directive.”
The article outlines and evaluates the Commission’s proposed Directives in the light of the OECD’s report on the taxation of the digital economy, and considers the reaction of Member States. It concludes by discussing a number of questions raised by the proposed interim digital services tax, including whether its introduction would breach tax treaties, and how the tax would be shared among Member States.