Di Stefano, Giulia (A.A. 2024/2025) The taxation of the digital economy: evolving challenges and new perspectives. Tesi di Laurea in Tax treaty law, Luiss Guido Carli, relatore Andrea Silvestri, pp. 163. [Single Cycle Master's Degree Thesis]

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Abstract/Index

The rise of the digital economy and related tax challenges from a corporate income tax perspective. Overview of the digital economy. Tax gaps: strategies in the digital marketplace. BEPS action plan. The digital services taxes and the two-pillar solution. DSTs: a comparative analysis. Introduction to the two-pillar solution: the historical context and main objectives. Pillar one. Pillar two. Complexities in the implementation of the two-pillar solution and new trends. Critical issues in implementing the two-pillar solution. Possible alternatives to amount A. EU prospects under the unstable pillar framework.

References

Bibliografia: pp. 142-160.

Thesis Type:	Single Cycle Master's Degree Thesis
Institution:	Luiss Guido Carli
Degree Program:	Single Cycle Master's Degree Programs > Single Cycle Master's Degree Program in Law (LMG-01)
Chair:	Tax treaty law
Thesis Supervisor:	Silvestri, Andrea
Thesis Co-Supervisor:	Rasi, Federico
Academic Year:	2024/2025
Session:	Autumn
Additional Information:	Tesi discussa all'estero.
Deposited by:	Alessandro Perfetti
Date Deposited:	14 May 2026 15:18
Last Modified:	14 May 2026 15:18
URI:	https://tesi.luiss.it/id/eprint/45760

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