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Despite achieving unprecedented growth and profit rates, the digital economy seems to be relatively undertaxed when compared to more traditional 'bricks and mortar' companies. The current rules are based on the physical presence of taxpayers and assets, and there is a general understanding that they are not suited to taxing a digital economy characterised by reliance on intangible assets and ubiquitous services whose location is often hard to determine. International bodies are currently working ...

In May 2016, the European Commission proposed a new regulation that prohibits online sellers of physical goods and of some types of electronically supplied services and content from discriminating among customers based on their nationality or place of residence within the European Union. The Parliament is expected to vote on the proposal during the February I plenary session.