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21 Mar
Chapter News

European Commission: Fair Taxation of the Digital Economy

  • Posted by EACCNY
  • March 21, 2018

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

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