Digitalisation of tax 2600-MSdz2DoTen
1.The strategy for the responsible growth of 2017 (PL) - to carry out regulatory and institutional changes
2.The tax challenges posed by digitalisation as one of the fifteen OECD/G20 Inclusive Framework on BEPS aimed at tackling tax avoidance, improving the coherence of international tax rules and ensuring a more transparent tax environment
3. A ‘Europe fit for the digital age’ as one of the six main priorities of the European Commission
4. The three pillars of VIDA:
- e-invoicing for cross-border transactions
- VAT taxation of transactions involving online platforms
- single VAT registration
5. use of new technologies by tax administrations
6. new technologies in meeting tax obligations
Type of course
Mode
Course coordinators
Learning outcomes
At the end of the course, the student will be familiar with international and national assumptions for the use of digital technologies in the tax area, as well as the effects of introducing new solutions in practice.
Assessment criteria
Test and open questions
Bibliography
Communication of the Commission on 'A Fair and
Efficient Tax System in the European Union for the Digital Single Market' adopted on 21
September 2017
Communication from the Commission to the European Parliament and the Council ‘An action plan for fair and simple taxation supporting the recovery strategy’
15 July 2020 r.
OECD (2020), Tax Administration 3.0: The Digital Transformation of Tax Administration, OECD,
Paris.
OECD (2021), Tax Challenges Arising from the Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two): Inclusive Framework on BEPS, OECD, Paris.
PROPOSAL FOR A DIRECTIVE8 December 2022
Proposal for a Council Directive amending Directive 2006/112/EC as regards VAT rules in the Digital Age
PROPOSAL FOR A REGULATION8 December 2022
Proposal for a Council Regulation amending Regulation (EU) No 904/2010 as regards the VAT administrative cooperation arrangements needed for the digital age
PROPOSAL FOR A REGULATION8 December 2022
Proposal for a Council implementing Regulation amending Implementing Regulation (EU) No 282/2011 as regards information requirements for certain VAT schemes
SUMMARY OF IMPACT ASSESSMENT8 December 2022
Impact Assessment – Executive Summary - VAT in the Digital Age
IMPACT ASSESSMENT8 December 2022
Impact Assessment - VAT in the Digital Age
Additional information
Additional information (registration calendar, class conductors, localization and schedules of classes), might be available in the USOSweb system: