Opinion Statement FC 1/2018 on the European Commission Proposal of 21 March 2018 for a Council Directive on the Common System of a Digital Services Tax on Revenues Resulting from the Provision of Certain Digital Services

Type

Journal

Author

CFE Fiscal Committee

Published Date

June 27, 2018

Issue

European Taxation 2018 (Volume 58), No. 8

DOI

https://doi.org/10.59403/3j1wefs

Document

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In this opinion statement, submitted to the European institutions in May 2018, the CFE discusses the European Commission proposal for a digital services tax on revenue from certain digital activities in the EU Single Market.

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Opinion Statement FC 1/2018 on the European Commission Proposal of 21 March 2018 for a Council Directive on the Common System of a Digital Services Tax on Revenues Resulting from the Provision of Certain Digital Services