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
- 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.
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Compliments of the European Commission