Publications by Paul-Jasper Dittrich

EP 2014-19 Key Votes: Copyright

On 26 March 2019, the European Parliament voted to adopt the Directive on Copyright in the Digital Single Market. This policy brief analyses different cleavages within most European political groups and between the MEPs from different countries revealed by the vote. By contrasting the voting patterns of French and German MEPs, the brief explores possible reasons for these cleavages. more

Users, Data, Networks. Taxing the Digital Economy.

The fair taxation of digital companies has been high on the European policy agenda since last year. One of the central problems of the issue is that the current rules on the taxation of companies in the EU are not taking due account of digital value creation. In this paper, Pola Schneemelcher and Paul-Jasper Dittrich analyse this problem and make a proposal on the taxation of digital value creation in the Single Market. more

Taxation of the digital economy: Proposal for Europe

In an interview with the professional journal Juve Steuermarkt, Pola Schneemelcher and Paul-Jasper Dittrich, Policy Fellows at the Jacques Delors Institute Berlin, report on their latest paper on the taxation of digital companies. In contrast to the tax on digital services that has already been introduced by some European member states, they propose a concept that focuses on the long-term reform of European and international corporate taxation. more

How to tax digital companies?

How can and should digital value creation of internationally operating companies be taxed in the future? Pola Schneemelcher and Paul-Jasper Dittrich, Policy Fellows at the Jacques Delors Institute Berlin, have a concrete proposal. They define "virtual permanent establishments", whose share of the company's total digital value creation must first be measured. A fee could then apply on this share, which could ultimately be taxed in the respective EU country. more

Aachen Treaty: a second look

On 22 January, exactly 56 years after the signing of the Élysée Treaty, Angela Merkel and Emmanuel Macron signed the Treaty of Aachen. It is heavy on symbols and lighter on concrete ways forward. This policy position picks three key issues (security policy, Artificial Intelligence and the link to parliaments) and shows what pragmatic and concrete next steps could look like. more