European Economic
and Social Committee
Related links to ECO/458
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) – (uniquement EN)
- 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)
Background
- 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
- 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)
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)