The proliferation of formats, platforms, and practices has reinforced the impact of taxation on the appropriation and redistribution of rights. It constitutes an amplification tool for European and national cultural policies.
The importance that Europe gives to taxation to promote redistribution must be questioned both in terms of efficiency (the GAFA escape it even if the payment of VAT based on the country of consumption will contribute to the balance) and quantity. This questions the use and remuneration of talents. How to propose the right levers to build a market that is at the same time consistent, competitive, and encouraging, and which promotes European creation and diversity?
So as to offer concrete proposals, in 2015 the Forum d'Avignon leads with its partner EY a study and some working groups on the following topic :
‘Which tax law for the Europe of creation ?’
This international study in 18 countries seeks to offer conceptual frameworks for a European common tax policy, revolving around three issues :
With
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