An Appraisal of the Proposed EU Digital Services Tax

In March 2018, the European Commission proposed a Digital Services Tax (DST) on revenues earned from certain digital business activities. The new tax includes a 3% levy on: (i) Online advertising, (ii) Seller/buyer fees transacted via online intermediaries and marketplaces and (iii) the sale of user data.

The DST raises both significant political and economic challenges. Since the entire economy is becoming digitised, how is it possible to define and ringfence the digital economy?  Many institutions including the OECD worry about distortions to businesses inside vs outside the scope of the proposed new digital tax.

Copenhagen Economics is publishing a new study on the DST Proposal. The study analyses whether digital companies are massively evading tax, creating the need for a new levy. It also looks at the cost on consumers and whether the revenues raised will be meaningful.

Please click here to download the report

 

20
September 2018
Thursday
13:15-14:30

1426

Speakers

Sigurd Naess-Schmidt
Copenhagen Economics

Discussants

Antero Toivainen
Director for International Tax Affairs, Tax Department, Finish Ministry of Finance
John Peterson
OECD Senior Advisor - Head of ATP, International Co-operation and Tax Administration, Centre for Tax Policy and Administration and co-author of Tax Challenges Arising from Digitalisation – Interim Report 2018
Valeska Gronert
Head of Sector, DG TAXUD, European Commission
Arno Oudijn
Tax Counsellor, Permanent Representation of the Kingdom of the Netherlands to the EU

Chair

William Echikson
Head of Digital Forum, CEPS

An Appraisal of the Proposed EU Digital Services Tax

Contact: 
Organiser: 
20
September 2018
Thursday
13:15-14:30
Participation in this event is exceptionally free of charge. A sandwich lunch will be served from 12.30 onwards. Event Supported by Copenhagen Economics

1426

CEPS Conference Room

Place du Congrès 1 - 1000 Brussels