On 12 December 2013 the Expert Group held their first meeting.

About the scope of the Group: An important part of its work will be on issues related to international direct taxation where there are huge international issues that need to be considered. The Group agreed on the need to progress in parallel with the G20/OECD Project on Base Erosion and Profit Shifting. The Group noted an interest to address practical VAT issues related to the digital economy both with a view to making life easier especially for consumers and small and medium sized enterprises and to safeguard the proper collection of VAT due. Future developments such as the introduction of a Mini One Stop Shop may provide opportunities in that respect for the EU. It may even prove a workable concept on a global scale. The Group also observed that maintaining or improving a business friendly tax framework is especially important for the digital economy in the EU. The role of startups and young, innovative companies is crucial. The Group agreed that its final report would need to be built on solid empirical evidence. Evidence will be analysed on the basis of principles and concepts so as to identify policy options. Policy options need to be considered in their institutional context in order to assess their political feasibility. 



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Rubriek: Belastingrecht algemeen

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