TAXATION OF E-COMMERCE:
USA-EU, a controversy
The American view:
Moratorium on internal indirect taxes
Moratorium on customs taxes for digital products
The European view:
Complaints about inefficiencies of tax revenues and
possible damages on competition caused by moratorium
The equity, neutrality and efficiency principles can
suffer some negative effects from the moratorium
An international tax authority should regulate and
harmonize the taxation of e-commerce