On Wednesday 21 March, the European Commissioner for Taxation, Pierre Moscovici, said that he was not sure that the EU had been understood by its American partner in its short-term approach to taxing digital (see EUROPE 11982, 11983).
“In any case, we had our say”, he added, whilst presenting his legislative proposals. The EU has sought to clarify its position to ensure that the tax is not seen as an anti-American tax or a tit-for-tat response to the customs barriers announced by the...