Time to establish a modern, fair and efficient taxation standard for the digital economy

The document addresses the issue of taxation of the digital economy given that the digital economy is transforming the way we interact, consume and do business. The document highlights that the current tax rules are outdated and that they need to be adapted to the 21s century. Aside from promoting action at the EU level, the document stresses the importance of international cooperation in the elaboration of a new tax framework. It proposes also several actions at the EU level including: 

1. A stable tax framework that is up-to-date with digital business models

2. Directive on corporate taxation

3. Integration of the provisions in the proposed Directive into the proposals for a Common Consolidated Corporate Tax Base (CCCTB)