财经法前沿论坛
题 目：数字税的大博弈：最新国际动向
The “Great Game” of Digital Taxation: International Latest Developments
主讲人：Marco Greggi（意大利费拉拉大学教授）
主持人：甘功仁（中央财经大学教授）
评议人：邢会强（中央财经大学教授）
翁武耀（中国政法大学副教授）
曹明星（中央财经大学副教授）
徐 妍（中国政法大学副教授）
时 间：2019年10月23日（周三）18:30-21:00
地 点：学院南路校区学术会堂604
讲座语言：英文
主讲人简介：
Marco Greggi，意大利费拉拉大学（University of Ferrara）法学院教授；教学、研究领域：税法；担任学术期刊《财税革新》学术委员会委员以及《欧洲税收研究》《国际税法评论》和《财政法与财政学》编辑委员会成员。意大利艾米利亚-罗马涅大区税务上诉法院顾问。
讲座内容简介：
Internet and the Digital services have always been, since their earliest development in the nineties, a tremendous occasion for growth, development, value creation and business opportunities. Now they have become an irresistible taxable base for many countries around the world.
Countries generally agree on the fact that big tech multinationals should pay their fair share of taxes, alas they do not share the same view about to which State that money should be given to. International tax law has provided though decades commonly accepted rules addressing problems like this, granting the power to tax to different states depending on various factors, such as treaties in force, links with their respective territory, and so on.
All these rules seem now unfit to deal with this different scenario, and several states and stakeholders moved to recommend and introduce new taxing regulation for the Digital economy. Quite obviously these unilateral approaches have triggered reactions by the digital exporters countries (such as the US, for instance) that criticize the changes (some of them allegedly punitive in their essence for the businesses) and recommend a different approach.
China is carefully observing these latest developments, and is evaluating the possible impact on the domestic economy.
This “Great Game” is still in progress.
Very recently (October 9th2019) the OECD has released a very important proposal for a “Unified Approach” in this respect, addressing in particular the “Highly Digitalised Business Models”, hoping to receive positive feedback by countries and stakeholders. In the past (2018), the European Commission released its own proposal for a Digital Tax to be charged in Europe.
During the seminar, both the OECD and EU proposal will be discussed, with a specific focus on their impact on the Chinese digital economy and on the investments in this sector.
