Publications in: Digital Europe

The debate on EU-digital taxation

The so-called ‘Google tax’ is currently the focus of a heated debate. Proponents claim that large digital companies make use of the users’ data, but do not contribute to the public welfare when they shift their profits to tax havens. Opponents fear competitive disadvantages and barriers to research and innovation. While the matter is technical, the debate becomes very political. This blogpost examines why digital taxation is a problem after all and why the European Commission’s proposal for a solution does not fit the bill. more

A Guide to Brexit and Data Flows

Post-Brexit relations regarding data transfers and data protection are going to exercise one of the biggest economic impacts on the UK and the EU27 over the longer term. In this policy paper, Paul-Jasper Dittrich provides an overview of the role of data and data exchanges in modern economies, and how Brexit endangers this exchange, and describes different scenarios for the transfer of personal data post-Brexit. more

The European answer to the digital revolution

Over the years following the birth of the iPhone in 2007, the EU has become a digital laggard. The tech giants dominating the European digital economy in 2018 hail from the US, and their main competitors are Chinese, not European companies. How can the EU keep its competitive advantage in such a changing environment? What is the European answer to the digital revolution? Paul-Jasper Dittrich and Jan Krewer explain two fundamental measures to ensure Europe’s competitiveness in the face of the digital revolution. more

Online platforms and how to regulate them: an EU overview

The rapid rise of online platforms has characterized the digital transformation of the last decade. In this paper, Paul-Jasper Dittrich provides an overview of existing regulation of online platforms in the Single Market, examines current regulatory challenges for the EU and proposes policy recommendations for the future European debate on platform regulation. more

Takes Two to Tax – on fair taxation of the digital economy

The ongoing digital transformation poses enormous challenges to current tax law. Thus the European Commission published two proposals, a so-called interim tax and a comprehensive solution. In this blog post, Pola Schneemelcher assesses the proposals and makes the case that they do not sufficiently address the crucial question of how to value data. more