The taxing of the digital economy remains among the most controversial topics in international tax policy. Although there was political agreement on Pillar One achieved by the OECD/G20 Inclusive Framework in 2021, implementation of this proposal has not yet materialised and negotiations within the United Nations Framework Convention on International Tax Cooperation are expected to last until 2027. Lack of a global solution increases the pressure for action at EU level.
This briefing was prepared at the request of the Directorate-General for Budgetary Affairs (DG BUDG). The study was originally published here.
