Читать книгу Global Tax Governance. Taxation on Digital Economy, Transfer Pricing and Litigation in Tax Matters (MAPs + ADR) Policies for Global Sustainability. Ongoing U.N. 2030 (SDG) and Addis Ababa Agendas онлайн

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In more complex cases (e.g.: the minimum standard of Action 6 of BEPS) (ssss1), the Commission has also organized pre-meetings in Brussels to discuss EU aspects of international tax rules in depth and to prepare common strategies. Sometime, preparatory meetings are also useful for updating on the latest tax developments the EU Member States that are not member countries of the OECD, with a view to consider their needs and, eventually, to uphold their instances in Paris (ssss1).

The fair taxation of the digital economy is a top priority for the European Union. According to the political programme (ssss1) of the President of the Commission, Ursula von der Leyen, one of the key foundations of our social market economy is that everybody pays their fair share. A race to the bottom on taxation undermines the ability of countries to set tax policies that meet the needs of their economies and people.

The European Institutions share the view expressed by OECD and G20 that international tax systems are in urgent need of reform. They are not fit for the realities of the modern global economy and do not capture the new business models in the digital world. On this point the Commission insists: there can be no exceptions for tax fairness; “bricks-and-mortar” or digital businesses have to pay taxes following similar criteria.