The Taxation of the Digital Economy – State of Play of the Discussion

• Jurisdiction: European Union
• Year: 2021
• Author: Maarten de Wilde

Speaker

Maarten de Wilde (1979) is full Professor of International and European Tax Law at the Erasmus School of Law, Erasmus University Rotterdam. He specializes in international tax law and in European law with regard to direct taxation. His research focuses on the taxation of business income in a globalising and digitalising market environment.

Maarten is the head of the faculty's tax law department. He is a board member of EFS, Erasmus University Rotterdam, an education institute (post-master) and research institute in the area of international and European taxation affiliated with Erasmus School of Law and Erasmus School of Economics. Maarten is also on the staff as a Director at PwC. He is associated with the Africa-Europe Partnership Institute for Capacity Building and Human Resource Development (AEPICAB).

Maarten graduated in Dutch Law and Tax Law (both cum laude) from the University of Utrecht in 2005.

Topic

In his e-presentation, Professor Maarten De Wilde delves deep into the intricacies of the taxation debate surrounding the digital economy, shedding light on the present landscape while offering a glimpse into the potential future. He navigates through the complex web of ideas, policies, and challenges, providing a comprehensive understanding of the subject matter.

Professor De Wilde commences by setting the stage, meticulously outlining the framework that has been established to address the taxation of the digital economy. He masterfully breaks down the various components and elements of this framework, ensuring that his audience gains a clear comprehension of its structure and purpose.

However, rather than stopping at a mere overview, Professor De Wilde ventures into an exploration of the framework's shortcomings. With an objective eye, he scrutinizes its design, implementation, and effectiveness, dissecting potential weaknesses and areas of improvement.

Throughout his presentation, Professor De Wilde's analytical prowess shines as he fearlessly tackles the envisaged solutions proposed by various stakeholders. He dissects each proposal with razor-sharp precision, offering a thorough evaluation of their feasibility, implications,...