Digital taxation - Related links

European Commission

• Proposal for a council directive laying down rules relating to the corporate taxation of a significant digital presence (European Commission – Proposal for a directive, 21 March 2018)
• Annexes to the proposal laying down rules relating to the corporate taxation of a significant digital presence (European Commission – Annexes, 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)
• Impact assessment (European Commission – Staff Working Document, 21 March 2018)
• Executive Summary of the Impact Assessment (European Commission – Staff Working Document, 21 March 2018)
• Commission recommendation relating to the corporate taxation of a significant digital presence (European Commission – recommendation, 21 March 2018)
• Time to establish a modern, fair and efficient taxation standard for the digital economy (European Commission – Communication, 21 March 2018)
• Annex to the communication (European Commission – Annex, 21 March 2018)
• 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

• REPORT on Digital taxation: OECD negotiations, tax residency of digital companies and a possible European Digital Tax (Committee on Economic and Monetary Affairs, March 2021)
• Taxation of the digital economy: Latest developments  (European Parliament Research Service, December 2020) )
• Digital taxation – State of play and way forward (European Parliament Research Service, March 2020) )
• Taxation of the Digital Economy (Workshop, February 2021)
• MEPs agree on new rules to tax digital companies’ revenues (January 2018)
• "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

• Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy (October 2021)
• Tax Challenges Arising from Digitalisation – Report on Pillar One Blueprint: Inclusive Framework on BEPS (OECD/G20 Base Erosion and Profit Shifting Project, October 2020)
• Addressing the Tax Challenges of the Digitalisation of the Economy (OECD/G20 Base Erosion and Profit Shifting Project, March 2019)
• Tax challenges from digitalisation: A global two-pillar solution could increase tax revenues and support economic activity (ECOSCOPE, October 2020)

• Tax challenges arising from digitalisation - interim report 2018 (OECD – report, 16 March 2018)
• 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)

International Chamber of Commerce

• ICC Comments on EU consultation on fair taxation of the digital economy (Trade and Investment, Commission on Taxation, April 2021)
• ICC Comments on OECD public consultation document: Addressing the tax challenges of the digitalization of the economy (Trade and Investment, Commission on Taxation, October 2019)
• ICC Comments on OECD public consultation document: Reports on the Pillar One and Pillar Two Blueprints: Tax challenges arising from digitalization  (Trade and Investment, Commission on Taxation, December 2020)

Other sources

• Digital Taxation Around the World (Tax Foundation, Center for Global Tax Policy, Scott A. Hodge, Daniel Bunn, Elke Asen, Cristina Enache, 2020)
• Taxation in the Digital Economy - Recent Policy Developments and the Question of Value Creation (Marcel Olbert and Christoph Spengel, 2019)
• Overhauling corporate taxation in the digital economy (CEPS, October 2019)
• Taxing the digital economy: Time for pragmatism (CEPS, December 2019)
• Digital Tax Around the World (Tax Foundation, May 2020)
• What European OECD Countries Are Doing about Digital Services Taxes (Tax Foundation, November 2021)
• Digital Taxation (E&S Group, December 2019)
• Is the EU (unintentionally) undermining ongoing OECD work on digital taxation? (MNE Tax, February 2021)
• Digital Economy Taxation Developments: A Marker for the Future of Taxes (Part 1) (Kluwer International Tax Blog, February 2021)
• Digital Economy Taxation Developments: A marker for the Future of Taxes (Part 2)  (Kluwer International Tax Blog, February 2021)
• The OECD’s ‘Unified Approach” to digital taxation (MNE Tax, November 2019)
• The OECD’s “no Plan B” approach on digital taxation backfires (MNE Tax, June 2020)
• Comments and Recommendations OECD Public Consultation Document Secretariat Proposal for a 'Unified Approach' under Pillar One (William Byrnes, November 2019)
• 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)