Access to European Union law
<a href="https://eur-lex.europa.eu/content/help/eurlex-content/experimental-features.html" target="_blank">More about the experimental features corner</a>
Choose the experimental features you want to try
EUR-Lex
Access to European Union law

This document is an excerpt from the EUR-Lex website

You are here
Use quotation marks to search for an "exact phrase". Append an asterisk (*) to a search term to find variations of it (transp*, 32019R*). Use a question mark (?) instead of a single character in your search term to find variations of it (ca?e finds case, cane, care).
Search tips
Need more search options? Use the Advanced search

Document 52018PC0147

Initiative summary:
A comprehensive and modern approach to the taxation of the digital economy is needed to meet the goal of fairer and more efficient taxation, and to support EU growth and competitiveness through the Digital Single Market. The central approach of this initiative should ensure a level playing field in taxation between different types of businesses, irrespective of their degree of digitalization. Without EU action there is a risk of uncoordinated unilateral measures fragmenting the single market.
EuroVoc thesaurus:
common tariff policy; fiscal policy; tax system; provision of services; digital technology; corporation tax; tax harmonisation; digital single market; establishment