On 26 October 2017, the European Commission published a public consultation on digital taxation. This follows on from the Commission’s September Communication setting out its vision for the need to address digital taxation and some possible methods for doing so. The consultation document repeats the need for action, in particular to address the threats to fair competition between businesses and the risk of an otherwise uncoordinated approach to the problem by individual Member States. As in the earlier Communication, the methods for addressing digital taxation are divided into short term options, such as a withholding tax on payments for digitally ordered goods and services, to more structural approaches such as a tax based on the location of the users of digital services.
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