Taxing digital activities - II. 5) Traders and web-based tools of payment providers

Author: Paul Verhaeghe

  1. Providers of digital trading or digital payment services fall under the general business model of digital services. E-Bay qualifies as such a business model but also stock market traders or digital activities that offer web-based means of electronic payment (World Pay, Pay Pal, Stripe .).

This subtype of business model is particular for the provided service that can be purely digital if related to processing web payments and poses problems under the location criteria of OECD if there is no Permanent Establishment in the Member State.

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