Value creation is increasingly based on knowledge and intangible assets. This trend has gained momentum with the development of the service sector, the rise in competition as a result of
globalisation and deregulation, and the impact of the digital revolution.Innovation has proven to be a key factor in economic growth. In the aftermath of the global crisis; public authorities,
states, European organisations (the EU and the Council of Europe) and transnational and international bodies (UN, OECD, WTO, IMF) have a major role to play in regulating the multi-dimensional potential of global growth and defending against the problems inherent in these new, unavoidable processes.The EU sees the Digital Single Market (DSM) and the capital markets union as two priority aspects in the completion of the European Single Market (ESM). To cite this article: Elena Danescu (2020): Taxing intangible assets: issues and challenges for a
digital Europe, Internet Histories, DOI: 10.1080/24701475.2020.1749806
Afficher cette publication dans notre dépôt institutionnel (orbi.lu).
