The Council has agreed on EU input to discussions at international level on the taxation of profits in the 'digital economy'. The conclusions adopted on 5 December 2017 will also serve as a reference for further work on the subject at EU level, including with a view to Commission legislative proposals expected early in 2018.

Action is necessary because the digital economy is challenging the agreed concepts of international tax rules. Current tax rules were designed for the traditional economy and do not apply to activities that require no physical presence in the country where goods and services are sold.

Press release


Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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