The taxation of the digital economy is being discussed heatedly at the moment. Academics, policy makers but even journalists have taken the topic on their agenda. But what is the fuzz all about? Your home assignment is to find this out by reading the paper provided and by undertaking some research yourself. The outcome of your reading and research shall be summarized in a short paper. Don’t fol of your thoughts into the paper. Your papers will be discussed in the last session of the course after the final exam.
Contents of your paper Why is there a discussion about changing the rules for the taxation of digital companies, such as current rules not fit for these new business models? What have the European Union and the OECD done to address this matter? Successfully? What do you think: Should there be a change or not?
Sources Sheppard, Digital Permanent Establishment and Digital Equalization Taxes, Bulletin for Intematio Also use other publicly available sources, such as the website of the OECD (http://wvvw.oecd.org Commission (https://ec.europa.eu/taxation_customs/business/company-tax/fair-taxation-digital-ec developments in the area!

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