Senior Tax Lawyer, School of Transnational Governance, European University Institute (EUI)
All Sessions by Tatiana Falcão
21 February 2019
Digital and taxation: Towards a global consensus?
16:00 - 17:30
As EU states disagree on the merits of digital taxes, a global consensus is developing on how to address the tax challenges arising from digitalisation. G20 leaders recently confirmed their commitment to seek a consensus-based solution by 2020. The OECD reports “significant progress” in its process, which now includes more than 120 nations, including all the major G20 economies. Following its tax reform, the United States has engaged more actively in the search for a global solution. France and Germany have called for minimum taxation in the OECD framework. The United Kingdom and other countries have also presented proposals. At the same time, while talks on an EU digital tax linger on, several EU member states have announced unilateral tax laws. What are the prospects of reaching global consensus and what might this look like? What are the merits of unilateral vs global action? What are the risks and opportunities as the European economy goes increasingly digital?