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"Development of the taxation of the digital economy and its impact on the taxation of robots" [2019] ELECD 1236; in Oberson, Xavier (ed), "Taxing Robots" (Edward Elgar Publishing, 2019) 61

Book Title: Taxing Robots

Editor(s): Oberson, Xavier

Publisher: Edward Elgar Publishing

Section: Chapter 7

Section Title: Development of the taxation of the digital economy and its impact on the taxation of robots

Number of pages: 26

Abstract/Description:

Chapter 7 covers the recent discussions and alternatives on the taxation of the digital economy, since they reflect – albeit partially – some of the issues related to the taxation of the use of robots; indeed, corporations active in the digital economy use automation extensively. This chapter reflects recent developments from the G20/OECD BEPS Initiative on Action 1 on the taxation of the digital economy, proposals from the EU on a taxation of digital presence or on a digital service tax, as well as various unilateral measures introduced or suggested by some states, notably equalization taxes, diverted profit tax or withholding taxes. All these measures are briefly discussed with a view to ascertain how they may be considered – at least in part – as a way to address the taxation of automation.