Taxation and Regulation in the Digital Economy

Taxation and Regulation in the Digital Economy

The digital economy is growing fast. It does not only change the traditional modes of business, it also challenges the traditional rules when it comes to regulation and taxation. For example, platform firms serve several intertwined markets simultaneously, act as monopolists on some of them, and have superior capacities to shift profits across borders. For digitalized goods, cross-border sales are possible without tangible permanent establishments in the market countries, and the increasing importance of firm-specific intangibles facilitates profit shifting further.

How regulation and taxation should react to these challenges is an open question. Does digitalization require new thinking and a fundamentally new approach to regulate and tax firms? Or does digitalization simply amplify existing problems and can be handled by updating the traditional regulatory approaches?

In order to generate a better understanding of this complex question and discuss where we are standing, the Norwegian Center for Taxation and the Center for Business Economics invite to an interdisciplinary conference in Bergen, Norway. The aim is to foster academic debate and exchange, as well as to lay ground for cooperation across the areas of industrial organization, public finance, and legal studies.

Researchers in economics and law will present recent work on competition, regulation of crowdfunding, platform firms, and profit shifting. In addition, a panel with some researchers and representatives from the Norwegian Directorate of Taxes, the Norwegian Competition Authority, and the industry will discuss potential avenues for regulation and taxation in the digital economy.

The event is co-funded by the Norwegian Center for Taxation, the Center for Business Economics, and SNF. It will take place at Radisson Blu Royal Hotel in the historical Hanseatic Quarter Bryggen.