Fair taxation of the digital economy

At a Glance 05-12-2018

In order to make tax rules fit for the digital economy, the European Commission proposed two Council directives in March 2018: a short-term solution, to be delivered by an interim digital services tax on revenues from certain digital services, and a permanent reform of the corporate tax rules, based on the concept of 'significant digital presence'. The European Parliament is expected to vote on the proposals during its December plenary session.