On 14 January 2021, the European Commission launched for public debate a proposal for a directive on the introduction of a digital tax, with a view to fair taxation of the digital economy. The EU considers it necessary to create a modern and stable fiscal and regulatory framework in order to respond to the developments and challenges of the digital economy. In order to promote and encourage digitalization, digital businesses need to make a fair contribution to society.
Thus, starting with January 14, 2021, the project is in consultation on the website https://europa.eu, and comments can be made, following a summary of the comments received in a synthesis report, published on site.
Source: https://europa.eu