• The Digital Economy with EY - A Tax Policy Conundrum

    May 26 2014, 08:00 - 10:00
    Location: AmCham France - 77 rue de Miromesnil 75008, Paris

    The Digital Economy – A Tax Policy Conundrum

     Monday, 26 May 2014  -  8H00

    The world has gone digital, but are domestic and international tax principles lagging behind?  Tax policy makers are re-examining how enterprises in the digital economy add value and make their profits.  How does the digital economy incorporate concepts of source and residence or the characterization of income for tax purposes?  Adapting to a digital business model may result in a relocation of core business functions and perhaps a distribution of taxing rights.  Should we be alarmed that fundamental defects in the existing tax system are being revealed or is an adaptation of the existing principles sufficient to cope with the change in the paradigm?

    The OECD has begun a major effort to examine these questions very closely to determine whether and to what extent it may be necessary to adapt the current tax policy rules to specific features of the digital industry.   

    The Taxation Working Committee of the American Chamber of Commerce in France is pleased to invite you to a breakfast roundtable to learn and comment on the latest considerations of the OECD task force.

    In advance of the next OECD meeting on the subject, we have a unique opportunity to meet Messrs Edouard Marcus and Robert Stack, the co-chairs of the OECD Task Force on the Digital Economy. 

    This special breakfast meeting is to be held on


    Monday, 26 May 2014

    8:00 – 10:00

    AmCham France

    77 rue de Miromesnil – 75008 Paris


    Issues to be discussed during the breakfast meeting include the following points --

    • Current considerations of the OECD working group regarding taxation of the digital economy
    • Primary characteristics of the business models that are emerging on an international scale from the digital economy
    • Unilateral measures that certain countries seek to apply to actors in the digital economy
    • Evolving notions of “permanent establishment”  during these considerations and debates
    • The notion of “fair taxation” in the digital economy



    Speakers :


    Edouard Marcus, Sous-directeur de la Direction de la législation fiscale, Co-chair of the Digital Economy Working Group of the OECD


    Robert Stack, Under-Secretary of International Fiscal Affairs at the US Treasury Department, Co-chair of the Digital Economy Working Group of the OECD