Le sfide della digital economy: la road map dell’OCSE
DOI:
https://doi.org/10.6092/issn.2036-3583/10717Keywords:
digital economy, international tax, unified approach, OCSEAbstract
The digital economy cannot be considered a sector in itself, but it is now clear that this is a contingent character to all companies operating in a transnational context (and not only). The transformation of the way of doing business also has a significant impact on the tax rules that for decades have governed the taxation of income produced worldwide: the current economic situation does not correspond to the model underlying the OECD Model Convention against double taxation; it is no longer possible to identify a correspondence between the place of income production and the territorial area over which a State can legitimately exercise its taxing rights on the basis of the criterion of permanent establishment. The International Organization, therefore, has promoted a revision of the canons of international taxation, with the aim of reaching a shared solution by 2020.References
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