Written Question: Taxation of the digital economy

(Source: European Parliament)

Date Submitted: 5 May 2021

Question for written answer E-002417/2021

to the Commission

Rule 138

Andżelika Anna Możdżanowska (ECR)

Subject: Taxation of the digital economy        

In its report on ‘Digital Taxation’, Parliament identified two key themes: redefining the concept of ‘place of business’ and cooperation between countries to make the taxation of digital businesses effective. Parliament stressed that the issue of digital taxation was important both for fair taxation of traditional and digital business and for ‘fixing’ budgets overstretched by the COVID crisis.

During the discussions, Parliament and the Commission said, importantly, that, whether or not the OECD negotiations reach a positive conclusion, the EU would pursue its own work on a common European digital tax, which would become a new own resource. In this context, I would like to ask the following questions:

1. In the Commission’s view, who should be covered by the European solutions and how would those solutions differ from the OECD’s proposals?

2. How would big (in terms of income or turnover) digital companies be covered, taking into account the fact that the solutions should not be detrimental to SMEs?

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