NOTES ON DIGITAL TAXATION BY A EUROPEAN POINT OF VIEW
There is no way to find out the stall that bits the European Union system in a delicate issue as the Taxation of Digital Economy is.
Is strange because the topic is so discussed, debated, controversial and needs an immediate solution.
By a side the legislator of the European Union condemns the attitude of Member States because they do not converge towards a common and shared solution, adopting – instead – unilateral measures.
Nevertheless, on the other side, is not easy to find a real idea of fight against Tax Evasion and Tax Avoidance (related to the digital economies) because every State aims to protect its interests.
So what are the prospectives? Which path should be followed? I) First of all, there is certainly no space for unilateral state measures and is necessary an international – and shared - approach. This is obvious. II) Secondly, an effective approach to the issue could consist in a preliminary convergence between all the European States towards a common solution. Perhaps this one could be the way to deal credibly with the rest of the International Community
