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Communication on Fair Taxation of the Digital Economy

date:  22/09/2017

Communication on Fair Taxation of the Digital Economy

In the framework of its fair taxation agenda, the European Commission adopted on September 21st a Communication on 'A Fair and Efficient Tax System in the European Union for the Digital Single Market'.

The Commission wants an ambitious EU agenda on the matter and a common EU approach to influence the international discussions. The aim is to develop meaningful solutions to taxing the digital economy, which should be agreed upon at international level by spring 2018.

In the absence of adequate global progress, EU solutions should be advanced within the Single Market and the Commission stands ready to present the appropriate legislative proposals.

At EU level, the Common Consolidated Corporate Tax Base proposal is the Commission's preferred option and offers a basis to address these key challenges.

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