Autore: Piergiorgio Valente
Tipologia: Articolo in rivista
Titolo rivista: European Taxation
Anno pubblicazione: 2018
To ensure taxation of digital business profits, Italy has introduced a web tax on digital transactions relating to a supply of services, sparking debate both domestically and internationally, since proposals are expected from the OECD and the European Union for coordinated solutions to the issue.
This article provides an overview of questions that the Italian web tax has generated, concluding that Italy’s actions have set off alarm bells that should promote prompt cooperation internationally.