The Problem of the Tax Treatment of Atypical Contracts of the Digital Economy

Economic Typicity and Contract Fragmentation

Abstract

Assuming that the contracts practiced in the digital economy are generally atypical, this article addresses the main theories of private law for the qualification of such contracts and their reinsertion into typical contractual forms for the purposes of defining their legal regime and also their taxation. It is essentially a question of what circumstances lead to contracts being split up – resulting in the taxation of their elements in isolation – and when, on the contrary, such elements must be combined for the taxation of the whole contract by reason of the preponderancy of one of its elements.