Factsheet – Taxation of the Digital Economy

Ecommerce Europe has always been favorable to a level playing field in the context of taxation, so that companies are taxed in a fair and non-discriminatory way. However, the European Commission’s Proposal introducing a Digital Services Tax does not contribute to the creation of such a level playing find and will have far-reaching negative effects, if pursued by the EU Member States. From the perspective of Ecommerce Europe, the following elements should be borne in mind.