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Taxing intangible assets: issues and challenges for a digital Europe

Authors
  • Danescu, Elena
Publication Date
Apr 24, 2020
Source
ORBilu
Keywords
Language
English
License
Green
External links

Abstract

Value creation is increasingly based on knowledge and intangible assets. This trend has gained momentum with the development of the service sector, the rise in competition as a result of globalisation and deregulation, and the impact of the digital revolution.Innovation has proven to be a key factor in economic growth. In the aftermath of the global crisis; public authorities, states, European organisations (the EU and the Council of Europe) and transnational and international bodies (UN, OECD, WTO, IMF) have a major role to play in regulating the multi-dimensional potential of global growth and defending against the problems inherent in these new, unavoidable processes.The EU sees the Digital Single Market (DSM) and the capital markets union as two priority aspects in the completion of the European Single Market (ESM). To cite this article: Elena Danescu (2020): Taxing intangible assets: issues and challenges for a digital Europe, Internet Histories, DOI: 10.1080/24701475.2020.1749806

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