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.
Read the full article here (in German).