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

50 страница из 100

“Digital technologies are transforming the world at an unprecedented speed” said von der Leyen in 2019. The statement is particularly true in our current dramatic and historical situation. An EU Digital Single Market will offer European enterprises the possibility to compete efficiently in the overall global market. Individual choices of the EU Member States (even totally understandable and justified), fragmenting the Single Market, are not in the interest of the EU. What the Union needs –as the OECD and G20– is a unique solution on both Pillar 1 (digital taxation) and Pillar 2 (minimum effective taxation), as only a combination of both can provide a comprehensive answer to the tax challenges of our modern economies and ensure that countries abandon their unilateral measures.

The Covid-19 pandemic crisis created a health emergency without precedent. Understandably, this situation resulted in a change of the original deadline for the final adoption of this epoch-making reform. However, the new deadline of 2021 agreed by G20 Finance Ministers must be the final one. For the European Commission and all EU Members a global solution remains the preferred option. Certainly, all effort will be made to reach a worldwide agreement in the current year, but in the absence of a unanimous consensus at the OECD/G20 level, the 27 Member States of the Union will be continuing on the path traced by the Commission proposals of 2018 (ssss1) and will go it alone.