In his e-presentation, Juan Manuel Vázquez presents the state of play of the discussion on Digital Services Taxes (DST) in the EU context. He analyses the problematic issue of taxing the digital economy and gives an overview of the different types of digital taxes that are available. In addition, he offers a critical analysis of DSTs, by looking specifically at their origin and evolution as well as at the EU perspective on their current status and future.
e-Presentation | May 2023 | Learning time: 52 minutes
e-Presentation by Juan Manuel Vázquez, Professional Support Lawyer, Loyens & Loeff; Researcher and Academic Coordinator – CPT Project, University of Amsterdam.