A Communication on 'A Fair and Efficient Tax System in the European Union for the Digital Single Market' was adopted on 21 September 2017.
The taxation of the digital economy is part of our fair taxation agenda.
The Commission wants an ambitious EU agenda on the matter and a common EU approach to influence the international discussions and develop meaningful solutions to taxing the digital economy to be agreed at the 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.