Tax harmonisation as a tool to ensure that the digital economy pays its fair share of corporate tax? This was the recommendation made on Monday 10 July by the MEPs tasked with drafting two reports on the European Commission’s proposals to bring in a common consolidated corporate tax base (CCCTB).
Paul Tang (S&D, Netherlands) hopes to add a definition of the notion of “digital presence” to the proposed common tax base. This discussion was “held within the OECD, but was postponed”,...