EU - Update on digital economy taxation expert group’s deliberations 

January 24: The European Commission's "high level expert group on digital taxation"—which is considering how best to tax the digital economy, particularly in light of measures to address corporate tax avoidance—held its second meeting on 14-15 January 2014.

According to an EC release, the pace at which the digital economy is developing necessitates rapid progress in developing a taxation response.

The expert group first met on 12 December 2013 (read TaxNewsFlash-Europe: EU - Group to study taxation of digital economy). The aim of the second meeting was to organize the expert group's work in order to have draft texts available for its next meeting (scheduled for 13-14 March 2014). According to the summary record [PDF 29 KB] of the second meeting, the expert group focused on the following topics:

  • Digital economy facts and figures
  • Digital economy and value added tax (VAT)
  • Interaction of the group's work with the OECD
  • Business models in the digital economy

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