Digital Taxation Challenges in Europe and in the World

On June 25, 2025, the Department of Law at the University of Ferrara hosted an internationally significant seminar: "Digital Taxation Challenges: Simplified Solutions and Structural Inequality."

The event, organized by the Chair of Tax Law led by Prof. Marco Greggi, is part of the PhD program in European Union Law and National Legal Systems.The seminar’s speaker, Prof. Yan Xu from UNSW (University of New South Wales), presented her research on Digital Services Taxes (DST). The Australian academic highlighted how the introduction of DSTs by countries such as Italy, France, India, and the United Kingdom responds to the challenge of taxing the profits of digital multinationals without a physical presence, in a post-BEPS and Pillar One context.

She then detailed the common features of DSTs, pointing out their limitations, namely limited revenue benefits and international retaliations. In conclusion, she questioned the actual ability of DSTs to address the fiscal complexities of the digital economy, envisioning a future where a United Nations framework convention could emerge as a multilateral solution.

Hosted by the Department of Law at the University of Ferrara, the event proved to be a critical moment of discussion on digital taxation challenges. Prof. Yan Xu stimulated critical reflection on the effectiveness of Digital Services Taxes and the need for a multilateral approach. Once again, the University of Ferrara established itself as a center of excellence in international legal debates, actively contributing to the search for innovative solutions to the most pressing fiscal issues of our time.

... and more to come!

Attendance list