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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:
politica tariffaria comune; politica fiscale; fiscalità; imposta sulle società; prestazione di servizi; armonizzazione fiscale; tecnologia digitale; stabilimento; mercato unico digitale