Taxing digital activities - Introduction

Author: Paul Verhaeghe

  1. On 5 December 2017 the Council of the European Union adopted several decisions[1] of which two relate to taxing digital activities.

The conclusions on taxation of the digital economy[2] will serve in the Council’s view both as the EU’s contribution to discussions at international level and as a reference for further work at EU level.  The text highlights the urgency of agreeing on a policy response at international level, and calls for close cooperation with the OECD and other international partners. It suggests that a concept of ‘virtual permanent establishment’ be explored, together with amendments to the rules on transfer pricing and profit attribution.

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