Annexes to COM(2017)547 - Fair and Efficient Tax System in the EU for the Digital Single Market

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dossier COM(2017)547 - Fair and Efficient Tax System in the EU for the Digital Single Market.
document COM(2017)547 EN
date September 21, 2017
agreements and WTO rules would need to be examined. Yet something has to be done. The Commission remains convinced that the appropriate level of action is the EU. Only a coordinated EU approach will ensure that the solution is fit for the Digital Single Market and can deliver on our objectives of fairness, competitiveness and sustainability.

Conclusion

This Communication calls for a strong and ambitious EU position on taxing the digital economy, which should feed into ongoing international work on the issue. It also aims to provide a basis for further political discussions amongst Member States at the Tallinn Digital Summit of 29 September, so as to reach a common position in the international discussions.

The Commission will support the Estonian Presidency in its work on these issues with a view to stabilise by the end of the year Council conclusions setting out a coordinated EU approach. These conclusions would form the common basis that EU and its Member States would use to put forward proposals in the international discussions.

The EU expects meaningful progress in the global agenda and should push for this to be reflected in the OECD report to the G20 Finance Ministers at their meeting in April 2018. The Commission will contribute to a successful conclusion of the on-going global discussions at the G20.

In the absence of adequate global progress, EU solutions should be advanced within the Single Market and the Commission stands ready to present the appropriate legislative proposals. The Commission will continue to analyse the policy options and consult with relevant stakeholders and

industry representatives on this important and pressing issue ahead of a possible proposal by spring 2018.