On Tuesday 4 December, the European Finance Ministers will again discuss the proposal to tax gross income from the activities of digital platforms ('digital services tax' or DST) at a rate of 3%. They should endorse the main elements of the 'risk reduction' legislative package, a necessary political step for the Eurogroup to validate the creation of the backstop for the Single Resolution Fund (see other news).
On taxation in the digital sector, the official objective of the Austrian...