Policy

Digital taxation

DIGITALEUROPE supports a global solution led by the OECD to renew the tax systems and make them fit the digital age.

Typically, taxation should take place where value is created. This principle is easier said than implemented when it comes to intangible assets. By going against time-honoured and effective principles of corporate taxation such as profit-based and no double taxation, the European Commission’s proposals still fall short of providing a workable solution.

DIGITALEUROPE is engaged in a continuous constructive dialogue with the Commission, Member States and the OECD. Our objectives are twofold:

  • Support the Commission’s goal to avoid the development of national initiatives that would further fragment the European regulatory environment
  • Ensure that all the new instruments considered are compatible with the upcoming recommendations of the OECD-led Inclusive Framework on Erosion and Profit Shifting (BEPS)
Our resources on Digital taxation
Press Release 14 Oct 2019
DIGITALEUROPE welcomes OECD’s Secretariat proposal on how to address digitalisation of the global economy
Press Release 21 Nov 2018
Digital taxation - EU Member States should wait until 2020 and focus on the OECD BEPS initiative
Press Release 02 Jul 2018
DIGITALEUROPE welcomes Austrian Presidency’s focus on securing prosperity and competitiveness in Europe through digitalisation
Policy Paper 18 Jun 2018
DIGITALEUROPE's position on Fair Taxation of the Digital Economy - Executive Summary
Policy Paper 18 Jun 2018
DIGITALEUROPE's comments on EU Directive proposals regarding ‘Fair Taxation of the Digital Economy’
Your contact for Digital taxation
Patrice Chazerand
Director for Digital Trade and Taxation
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