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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)