European Commission 21 March 2018, COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL Time to establish a modern, fair and efficient taxation standard for the digital economy

EUROPEAN COMMISSION Brussels, 21.3.2018 COM(2018) 146 final COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL Time to establish a modern, fair and efficient taxation standard for the digital economy 1. Introduction On 22-23 March 2018, the European Council will hold a debate on the taxation of the digital economy.