Taxation of the new digital economy

In January 2013, the French Government published a report on the taxation issues of the digital economy. In his article entitled “The French Government Report on Taxation of the Digital Economy” Alberto Pluviano summarizes the key elements of the report, provides comments on the strengths and weaknesses of the report and its possible impact on the ongoing discussion on the taxation issues of the digital economy in France and other countries, in particular within the context of the OECD project on Base Erosion and Profit Shifting. The article appeared in an Italian law review dedicated to international taxation issues, Diritto e Practica Tributaria Internazionale, vol. 10, no. 1, January–March 2013.