Digital Services Tax in the European Union: Unsuccessful Implementation of Pillar One? Challenges Ahead

Journal
Author
Screpante, M.S.
Country
European Union
Published Date
Issue
International Transfer Pricing Journal 2023 (Volume 30), No. 4
FormatPDF
EUR
45
| USD
50 (VAT excl.)

The article explores the current state of digital services taxes in Europe in light of the puzzling and ambiguous implementation of Pillar One, which, rather than creating a level playing field for business, is destabilizing the tax arena.