Taxing the digital economy: New developments and the way forward

In March 2018, the EU introduced a legislative package on the fair taxation of the digital economy. It contained proposals for an interim and a long-term digital tax. However, there was no immediate political agreement in the Council. As finding a global solution at the OECD level or a coordinated EU approach was not yet feasible at the time, some Member States started designing or implementing their own digital taxes, which gave rise to trade tensions. In this podcast, we talk about taxing the digital economy. We analyse the main challenges, look at EU proposals and new developments to make international tax regimes fit for the digital age.