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Digital Business Lawyer

The possibility of taxation based on the destination principle

The European Commission (‘EC’), with the support of several EU Member States, wants to adapt EU taxation rules in order to adequately cover the digital market, and is trying to find measures to achieve a fair taxation of digital businesses, which currently pay very little tax in comparison to non-digital companies. The EC published a communication ‘A Fair and Efficient Tax System in the European Union for the Digital Single Market’ (the ‘Communication’), on 21 September 2017, and in this article, Andras Salanki and Julija Saduikyte, of PwC, assess the current EU tax landscape for digital businesses and analyse the changes being explored by the EC.

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