European Commission: Fair Taxation of the Digital Economy

Fair taxation of the digital economy

On 21 March 2018, the European Commission proposed new rules to ensure that digital business activities are taxed in a fair and growth-friendly way in the EU.

• Proposal for a COUNCIL DIRECTIVE laying down rules relating to the corporate taxation of a significant digital presence.Search for available translations of the preceding link
  • Annexes to the ProposalSearch for available translations of the preceding link
  • Impact AssessmentSearch for available translations of the preceding link
  • Resume of the Impact AssessmentSearch for available translations of the preceding link
• Proposal for a COUNCIL DIRECTIVE on the common system of a digital services tax on revenues resulting from the provision of certain digital services.Search for available translations of the preceding link
• Commission Recommendation relating to the corporate taxation of a significant digital presence.Search for available translations of the preceding link
• Communication from the CommissionSearch for available translations of the preceding link— to the European Parliament and the Council – Time to establish a modern, fair and efficient taxation standard for the digital economy.
  • Annex to the CommunicationSearch for available translations of the preceding link

For full text, click here. 

Compliments of the European Commission