A cultural levy or a digital streaming service tax: New film industry levies conflicting with the EU member states’s bilateral tax treaty obligations and OECD digital tax agreements?

Author:

Buriak Svitlana1ORCID

Affiliation:

1. ISNI: 0000000084992262 Universiteit van Amsterdam

Abstract

This note highlights the obstacles that the film levy, as a form of financial contributions on video on demand (VoD) service providers under Article 13(2) of the 2018 EU Audiovisual Media Service Directive, may face in a cross-border context from an international tax perspective. In particular, the first obstacle is that the double tax treaties of member states exclude the possibility to levy income taxes on a foreign VoD service provider if it has no fixed and permanent presence, for example, an office, in the country. Second, the new global tax agreement on addressing the tax challenges of digitalization demands its parties (137 countries) to remove all unilateral domestic taxes on all digital services and all companies.

Funder

The Dutch Association of Tax Advisers (NOB) and the Dutch branch of the International Fiscal Association

Ernst & Young (EY), Gatti Pavesi Bianchi Ludovici, Loyens & Loeff, Maisto e Associati, Microsoft, Netflix and NEXI Group

The Amsterdam Centre for Tax Law

Publisher

Intellect

Subject

Sociology and Political Science,Media Technology,Communication

Reference25 articles.

1. Audiovisual Media Services Directive (2018), art. 13(2), https://eur-lex.europa.eu/eli/dir/2018/1808/oj. Accessed 1 November 2023.

2. Inferring tax compliance from pass-through: Evidence from Airbnb tax enforcement agreements;The Review of Economics and Statistics,2021

3. Briel, R. (2019), ‘Netflix increases pricing in Europe, starting in Germany’, BroadbandTVNews, 11 April, https://www.broadbandtvnews.com/2019/04/11/netflix-increases-pricing-in-europe-starting-in-germany/. Accessed 17 March 2023.

4. Investment obligations and levies on VoD media service providers and cultural policies of member states;IBFD World Tax Journal,2023

同舟云学术

1.学者识别学者识别

2.学术分析学术分析

3.人才评估人才评估

"同舟云学术"是以全球学者为主线,采集、加工和组织学术论文而形成的新型学术文献查询和分析系统,可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容,当前同舟云学术共收录了国内外主流学术期刊6万余种,收集的期刊论文及会议论文总量共计约1.5亿篇,并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询!咨询电话:010-8811{复制后删除}0370

www.globalauthorid.com

TOP

Copyright © 2019-2024 北京同舟云网络信息技术有限公司
京公网安备11010802033243号  京ICP备18003416号-3