Taxation of Digital Supplies in the European Union and United States – What Can They Learn from Each Other?

In this article, the author examines the taxation of digital goods in the European Union and United States and identifies what these countries can learn from each other. In addition to providing an overview of the consumption tax regimes applicable to digital goods in these countries, the article focuses on selected issues, such as place-of-supply (sourcing) rules, administrative obligations, cross-border/interstate transactions and best practises.