Digital Services Taxes in the EU: What Can We Expect?

• Jurisdiction: European Union
• Year: 2023

Speaker

Juan Manuel is a PhD researcher at the University of Amsterdam (UvA) and the academic coordinator of ACTL’s research project “Designing the tax system for a Cashless, Platform-based and Technology-driven society” (CPT). He also works as a Professional Support Lawyer at Loyens & Loeff’s Tax Knowledge Centre in Amsterdam. He specialises in international and EU tax law, focusing on the intersection between such disciplines, digital businesses and disrupting technologies.

Juan Manuel graduated as a lawyer in Argentina (Suma cum laude) and he has a Master’s Degree in Tax Law from Universidad Austral (Argentina) and an LL.M in Taxation from Georgetown University (United States). He is also a former Fulbright and IFA Latam Scholar.

Topic

In his e-presentation, Juan Manuel Vázquez provides a comprehensive exploration of the ongoing discourse surrounding Digital Services Taxes (DST) within the European Union (EU) context. With a keen eye for detail, Vázquez meticulously dissects the intricate layers of the current state of play in the discussion, shedding light on the multifaceted challenges and opportunities inherent in taxing the digital economy.

Vázquez begins his presentation by addressing the nuanced issue of digital taxation, unraveling the complexities that arise in attempting to levy taxes on digital services. He navigates through the intricate landscape of the digital economy, where traditional tax models often struggle to keep pace with rapidly evolving technologies and business models. By elucidating the challenges posed by the digital realm, Vázquez sets the stage for a profound understanding of the necessity for innovative taxation frameworks.

A significant aspect of Vázquez's presentation revolves around an exhaustive examination of the various types of digital taxes currently available. By offering a detailed overview, he equips his audience with a nuanced understanding of the diverse approaches undertaken globally to grapple with the tax implications of digital services. This segment serves as a valuable resource for policymakers, economists, and industry stakeholders seeking a comprehensive grasp of the diverse strategies...