Digital Tax – Where do we stand?

After the introduction of a common European digital tax has failed, some Member States have announced unilateral measures. In this Policy Brief, Pola Schneemelcher gives an overview of current developments. In principle, the Member States agree that the taxation of digital business models requires a solution. However, a lack of consensus on what this solution should look like could lead to the regulatory fragmentation of the internal market. The EU must speak with one voice (Publication in German only).

Image: CC Kristina Alexanderson, source: flickr.com