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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ssss1.All EU Member States have joined the Inclusive Framework of the OECD/G20 BEPS; it is, therefore, not necessary to activate the power of the Commission to intervene on behalf of a Member State in tax meetings related with BEPS exercise but may still be useful in a different tax context. In should be pointed out, for example, that Turkey is an OECD member country but Cyprus –which is an EU Member State - is not.

ssss1.U. von der Leyen, “A Union that strives for more: my Agenda for Europe”. Political Guidelines for the next European Commission 2019-2024.

ssss1.On 21 March 2018, the European Commission proposed new rules to ensure that digital business activities are taxed in a fair and growth-friendly way in the EU: “Proposal for a Council directive laying down rules relating to the corporate taxation of a significant digital presence”, COM (2018)147; and Proposal for a Council directive on the common system of a digital services tax on revenues resulting from the provision of certain digital services, COM (2018)148.