A fair and efficient tax system in the European Union for the Digital Single Market

The document highlights that the EU Digital Single Market needs a modern and stable tax framework for the digital economy given that one of the biggest challenges is to ensure that the digital economy is fairly taxed. In order to ensure that the a comprehensive  approach to the taxation of the digital economy is achieved, the EU commission lists down several objectives it should adhere to, namely, fairness, competitiveness, integrity of the the Single Market and sustainability. 

The document also makes some suggestions for the way forward including:

1. Embedding the taxation of the digital economy in the general international corporate tax framework

2. Employing the Common Consolidated Corporate Tax Base to address the challenges

3. Supplementary measures to protect the direct and indirect tax bases of member states