文章:欧洲互联网接入税

IF 1.2 Q2 LAW
Intertax Pub Date : 2022-07-01 DOI:10.54648/taxi2022059
José A. Rozas, J. Pownall
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引用次数: 0

摘要

经合组织应对经济数字化带来的挑战的计划正朝着一个复杂的系统发展。这一国际组织的工作基于两个支柱——权利再分配和对公司利润的全球最低税收——这应该导致采用一种共同的国际模式。其结果是不确定的;然而,它的实施可能需要大量关于数字市场规模和地域分布的可靠信息。这一目的——数字税务普查的配置——可以通过引入欧洲互联网接入税(即注册税)来实现。其纳税人将是通过位于欧盟领土内的电信基础设施获得网络接入权的持有人,服务提供商将作为纳税人的替代者,有权但没有义务将税收债务转嫁给用户。它必须是一种以人口普查为目的的减税,并且纳税期不少于三个月。基于加泰罗尼亚的一次经验,由于其范围和特点而不成功,本文探讨了其在欧盟的可能实施,在寻求解决经济数字化带来的税收挑战的框架内。数字税收、互联网接入、欧洲税收、欧盟预算、欧盟自有资源、欧盟财政政策、欧盟税收协调、欧盟税收、欧盟税务协调。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Article: A European Internet Access Tax
The OECD’s plans to address the challenges posed by the digitalization of the economy are progressing towards a complex system. The work of this international organization is based on two pillars – reallocation of rights and global minimum taxation on corporate profits – which should lead to the adoption of a common international model. Its outcome is uncertain; however, its implementation could require a significant amount of reliable information on the size and territorial distribution of the digital market. This purpose – the configuration of a digital tax census – could be fulfilled by the introduction of a European internet access tax that is a registration tax. Its taxpayers would be the holders of network access rights through telecommunication infrastructures located in the EU territory, and the service providers would function as substitutes for the taxpayers with the right – but not the obligation – to pass on the tax debt to the user. It would necessarily have to be a reduced tax with the objective of census purposes and a tax period of no less than three months. Based on a Catalan experience, which was unsuccessful due to its scope and characteristics, this article explores its possible implementation in the EU, within the framework of the search for solutions to the tax challenges posed by the digitalization of the economy. Digital taxation, internet access, European taxation, EU budget, EU own resources, EU fiscal policy, EU tax harmonization, EU taxation, EU tax harmonization.
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来源期刊
Intertax
Intertax LAW-
CiteScore
0.80
自引率
50.00%
发文量
45
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