In their latest contribution for Tijdschrift voor Fiscaal Recht, Isabel Verlinden and Lucas de Heer examine the friction between the promise of digital taxation and the geopolitical reality. They challenge the prevailing optimism surrounding new taxes and automated administration. Using case studies from Tajikistan and the US, it is illustrated how digital tools do not guarantee compliance and how algorithms often unintentionally mirror human biases rather than resolving them.
They further examine the OECD’s global minimum tax as an administrative burden that has drifted away from its original intent. Furthermore, they argue that Europe faces a critical choice amidst economic stagnation and the threat of trade wars. Rather than relying solely on regulation or risking conflict with unilateral digital taxes, a constructive dialogue on fiscal incentives should be pursued.
