Returning after the summer break, there is no shortage of direct taxation legislative proposals awaiting the Estonian Presidency of the Council of the EU, which has made fair tax competition one of its priorities. Its pet cause, unsurprisingly, will be the digital economy, which has been conspicuous by its absence from international solutions to the question of the tax optimisation of multinationals.
In mid-July, the online search giant Google won its case in France against the tax...