The European Commission and the Taxation of the Digital Economy by Daniel Bunn published by Tax Foundation (2/2021)
“• The EU budget agreement reached in 2020 called for a new digital levy as a funding mechanism.
• Evidence on the taxes paid by digital companies calls into question the arguments in favor of a digital levy.
• EU policymakers should focus on continued implementation of digital VAT policies and ongoing international negotiations rather than design a new tax on digital companies.
• The three digital levy options each have serious flaws and would negatively impact consumers and businesses who are increasingly relying on digital products and services.”
