European Parliamentary Research Service Blog
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tax collection
Advances in administrative cooperation in the field of taxation [EU Legislation in Progress]
The digitalisation of the economy opens the door to new cross-border economic activities that make it possible to under-report income and under-pay tax. Continue reading
Interim digital services tax on revenues from certain digital services [EU Legislation in Progress]
There is a consensus that the digital economy is relatively undertaxed when compared with traditional businesses. Certain inherent characteristics such as reliance on cross-border provision of services without physical presence, easy transfers of intangible assets, and novel ways to create value make it particularly easy for enterprises to limit their tax liabilities. Continue reading
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