Digital Briefings

November 1, 2017

Fair and Efficient? On the EC’s Proposals for Corporate Tax Reform in the Digital Single Market

n the wake of the Ecofin meeting that took place in Tallinn on September 15-16, the European Commission published a communication on “A Fair and Efficient Tax System in the European Union for the Digital Single Market” — code for “How to extract more tax revenue from multinational digital companies”.
June 1, 2017

Antitrust and the Challenge of Regulation for Online Platforms

Platform businesses bring together distinct but interdependent sets of users in such a way as to improve the welfare of each side of the market. Their central value proposition is the reduction of transaction costs, which increases the number of viable exchanges in the market.