European Union - The EU Digital Levy is Dead
| Jazyk: | angličtina |
|---|---|
| Rok vydání: | 2022 |
| Předmět: | |
| Zdroj: | European Taxation. 62(2/3):132-135 |
| ISSN: | 0014-3138 |
| Popis: | On 22 December 2021, the European Commission published its Proposal for “next generation of own resources” to finance the EU-response to the COVID-19 pandemic, but this did not include a new EU digital levy. Instead, a new EU contribution is being requested from Member States based on a reallocation of taxable profits under the future Pillar One regime. This note comments on the 22 December 2021 Proposal and the future of the EU digital levy. |
| Databáze: | OpenAIRE |
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