Related links to ECO/459

European Commission

• Proposal for a Council Directive laying down rules relating to the corporate taxation of a significant digital presence + Annexes (European Commission – Proposal for directive, 21 March 2018)
• Impact assessment (European Commission – Staff Working Document, 21 March 2018)
• Executive Summary of the Impact Assessment (European Commission – Staff Working Document, 21 March 2018)
• Proposal for a Council Directive on the common system of a digital services tax on revenues resulting from the provision of a certain digital services (European Commission – Proposal for directive, 21 March)
• Commission recommendation relating to the corporate taxation of a significant digital presence (European Commission – recommendation, 21 March 2018)

Previous

• A Fair and Efficient Tax System in the European Union for the Digital Single Market (European Commission - Communication, 21 September 2017)
• Commission expert group on taxation of the digital economy (European Commission - Report, 28 May 2014)

European Parliament

• "Effective Corporate Tax Rate" and "Digital Business Establishment" in the Corporate Tax Base Proposals (European Parliament Think Tank - Briefing, April 2017)
• Tax Challenges in the Digital Economy (European Parliament - Study, 2016)
• Bringing transparency, coordination and convergence to corporate tax policies in the European Union (EPRS, European Added Value Unit– Study, October 2015)

OECD

• Addressing the Tax Challenges of the Digital Economy, Action 1 (OECD/G20 Base Erosion and Profit Shifting Project, 2015)
• Neutralising the Effects of Hybrid Mismatch Arrangements, Action 2 (OECD/G20 Base Erosion and Profit Shifting Project, 2015)
• Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance, Action 5 (OECD/G20 Base Erosion and Profit Shifting Project, 2015)
• Preventing the Artificial Avoidance of Permanent Establishment Status, Action 7 (OECD/G20 Base Erosion and Profit Shifting Project, 2015)

Estonian Presidency of the European Council

• Discussion on corporate taxation challenges of the digital economy (Estonian Presidency of the Council of the European Union – Presidency issues note for the informal ECOFIN Tallinn, 16 September 2017)

Other sources

• EU Digital Services Tax: A Populist and Flawed Proposal (Kluwer International Tax Blog, 16 March 2018)
• OECD report reveals disagreement on taxation of digital firms (MNE Tax, 16 March 2018)
• Tax Policy Update 19 February - 2 March (Accountancy Europe – policy update, 7 March 2018)
• Digital Tax Index 2017: locational tax attractiveness for digital business models (PWC and the University of Mannheim and the Centre for European Economic Research (ZEW) – Executive Summary, May 2017)