ΣΥΓΧΡΟΝΕΣ ΦΟΡΟΛΟΓΙΚΕΣ ΠΡΑΚΤΙΚΕΣ ΤΗΣ ΨΗΦΙΑΚΗΣ ΟΙΚΟΝΟΜΙΑΣ

Digital Economy and Current Tax Practices Fotodotis Malamas Attorney-at-law ISBN 978-960-622-790-5 Abstract: Taxation of the digitalized economy is rather the top topic in on the global tax discussions. The international tax principles and rules have to adapt to the new era and any measures should be agreed on global basis and through a coordinated approach.The digital economy changes not only the way businesses operate but al- so the way the members of our society interact with each other.The digitalization of theeconomy ischallengingandnewtaxruleshavetobeestablished,at international level, in an effort to promote economic growth and social stability.The current work is open to questions and thoughts. There are no definitive answers. Any attempt to provide answers in a dynamically changing environment would be doomed to failure. Only through continuous coordinated efforts the new environment may be regulated in order to contribute to the welfare of society. COPYRIGHT All rights reserved. No part of this publication may be reproduced, stored in a re- trievalsystem,ortransmitted, inany formorbyanymeans,withoutthepriorpermis- sion of NOMIKI BIBLIOTHIKI S.A., or as expressly permitted by law or under the terms agreed with the appropriate reprographic rights organisation. Enquiries concerning reproductionwhichmaynotbecoveredbytheaboveshouldbeaddressedtoNOMI- KI BIBLIOTHIKI S.A. at the address below. DISCLAIMER The content of this work is intended for information purposes only and should not be treated as legal advice.The publication is necessarily of a general nature; NOMIKI BIBLIOTHIKI S.A. makes no claim as to the comprehensiveness or accuracy of the information provided; Information is not offered for the purpose of providing indi- vidualized legal advice. Professional advice should therefore be sought before any action is undertaken based on this publication. Use of this work does not create an attorney-client or any other relationship between the user and NOMIKI BIBLIOTHIKI S.A. or the legal professionals contributing to this publication. 23 Mavromichali str. | 106 80 | Athens | Greece T +30 210 3678 800 | F +30 210 3678 819 www.nb.org | info@nb.org © 2019, NOMIKI BIBLIOTHIKI S.A. LawPublishers inEurope