digital economy. Reaching a common understanding and measurement of its size and impact is critical in devising a tax regime …

The EU is proposing a digital services tax (DST) to tax certain so-called "digital companies", which it alleges access … the Single Market while paying "minimal amounts of tax to our treasuries". But like all exporters, these firms pay the … expenditure and write-offs unlike the rest of the economy who are only subject to tax on net profits, resulting in inevitable …

. This results in different effective tax rates depending on the way in which goods and services are purchased and the …-of-taxation rule for consumption taxation of cross-border trade. We analyze various recent reforms to the Value Added Tax in the …