The European Commission hopes to rebalance the effective taxation rate paid by traditional companies and those in the digital sector.
In its communication on the taxation of the digital sector presented on Thursday 21 September by Vice-President Valdis Dombrovskis, the Commission refers, among the possible options, to the French idea of income tax on “untaxed or insufficiently taxed revenue”. In this communication, it states that the effective rate paid by the international internet...