Users, Data, Networks. Taxing the Digital Economy.

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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. At the heart of the proposal are clear criteria and principles for the assessment of digital value added in company taxation that should apply EU-wide.