In an exploratory opinion, the EESC insists on the importance of coordinated European legislation establishing tax rates for digital service companies. This will ensure a growth-friendly business environment and benefit the internal market, while avoiding the gaps that separate national initiatives would create. The Committee's opinion, drafted at the request of the Czech Presidency of the Council of the European Union, states that any new rules must avoid double taxation and minimise compliance costs for businesses.

While the EU can play a leading role in defining rules for taxing the digital economy, it should respect the international agreement reached by the OECD/G20. On that, rapporteur Benjamin Rizzo stated: "Both Pillar 1 and Pillar 2 of the OECD Inclusive Framework on Base Erosion and Profit Shifting must be implemented within the EU as soon as it is feasible. It will help achieve a high degree of consistency with the international agreement that will be negotiated by the OECD/G20". Co-rapporteur Petru Dandea added: "The EESC stresses that properly devised international tax laws on digital businesses are instrumental in preventing tax evasion and tax avoidance practices, as well as in designing a fair, stable and progressive taxation system". (tk)