Why data must be taxed

摘要

One year ago, on March 28, 2018, the European Commission presented proposals for two directives to tackle the issue of taxing the digital giants. The first focused on the idea of a significant digital presence, and the second one on a 3% interim tax calculated on the revenue generated by large digital service providers. One year later, the expectation for states to collaborate on the adoption of those directives has slowly evaporated. Nevertheless, some national initiatives recently overtook the EU, with France and Italy, for example, working on a 3% Digital Service Tax (DST), while the UK has announced a similar 2% tax.