News and Research articles on Taxation

Data control and digital regulatory space(s): towards a new European approach

Roxana Radu, Graduate Institute of International and Development Studies
Jean-Marie Chenou, University of Lausanne
PUBLISHED ON: 30 Jun 2015 DOI: 10.14763/2015.2.370

This article examines the stance of the European Union vis-à-vis internet services company Google in two controversial instances: the ‘right to be forgotten’ and the implementation of EU competition rules.

The clash between internet freedom and the need to tax

Monika Ermert, Heise, Intellectual Property Watch, VDI-Nachrichten

PUBLISHED ON: 24 Jul 2014

Much of our economy is moving online, but who will pay taxes, when virtual is tax exempted or when only some regions earn from the digital businesses lured by nice lax tax regulation or otherwise. Read up on how the struggle for tax and data are intertwined.

Taxing the cloud: introducing a new taxation system on data collection?

Primavera De Filippi, Research and Studies Center of Administrative Science (CERSA/CNRS), Université Paris II (Panthéon-Assas)
PUBLISHED ON: 1 May 2013 DOI: 10.14763/2013.2.124

Tax avoidance has become a widespread practice on the internet. Online operators easily circumvent an aging taxation scheme that is designed around the concept of territorial jurisdiction and geographical settings. The French government now commissioned a study to find out how to effectively deal with internet giants that generate hardly any revenue for states they largely operate in.