[open-government] Corporate Tax 2.0: Why France and the World Need a New Tax System for the Digital Age

Mon Feb 4 23:09:43 UTC 2013

Dear OGD list,

A new french report on a tax scheme proposal for the data-driven economy
that has stirred debates in France is also gradually gaining interest
abroad.

This report is of interest here because it suggest to give a tax incentive
for company doing open data or smart disclosure.

It discussed the fact that Giant tech companies have a very low global
taxation rate because their value lies mainly in the data they collect, not
the product they sell on a territory.

Therefore, the report proposes first to :

introduce a new definition of a permanent establishment, grounded in the
fact that users play a key role in digital value creation.

and then to

tax 1) any permanent establishment 2) that collects data through regular
and systematic monitoring 3) from lots of users based in the country and 4)
that refuse to comply with stronger privacy and user empowerment
requirements.

The last part means a company could lower its tax rate by doing open data
and/or smart disclosure.

The report is only available in French but I am sharing with you an article
the author wrote on the blog of the Singularity University.
http://www.forbes.com/sites/singularity/2013/01/28/corporate-tax-2-0-why-france-and-the-world-need-a-new-tax-system-for-the-digital-age/

And I hope I will be able to provide you with an english version of the
report very soon.

Regards,
-- 
*Pierre Chrzanowski*
// Skype: pierre.chrzanowski // Twitter : piezanowski
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