Administering Profit and Consumption Taxation in Market Jurisdictions: Selected Similarities in the Digital Era

Hammerl, S.C.; Zechner, L.T.

Administering Profit and Consumption Taxation in Market Jurisdictions: Selected Similarities in the Digital Era

Journal

Author

Hammerl, S.C.; Zechner, L.T.

Country

European Union; International; OECD

Published Date

4 January 2022

Issue

Bulletin for International Taxation 2022 (Volume 76), No. 1

DOI

https://doi.org/10.59403/29cs632

Document

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In this article, the authors consider profit and consumption taxation in the digital era, specifically comparing the existing system of VAT as it applies in the European Union with the OECD’s proposals under Pillar One in relation to corporate income tax.

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Administering Profit and Consumption Taxation in Market Jurisdictions: Selected Similarities in the Digital Era