The Tax Working Group (WG) formulates ETNO's responses to EU and OECD proposed fiscal legislation on telecommunications services and on m- and e-commerce. The ETNO Tax Working Group strives to ensure that future tax rules on communication services provide a viable basis for the development of the telecom sector, without distorting competition and avoiding undue compliance burdens.
This WG cooperates closely with GSMA Europe and together, the associations have been appointed as members of the VAT Expert Group (VEG), an advisory committee set up by the European Commission, DG TAXUD.
- Continue to co-operate with the EU institutions to ensure a smooth, and manageable first-time-adoption of new 2015 place of-supply VAT rules, for Business to Consumer telecommunication services, including the new VAT regulations on the supply of electronic services through the telecom networks.
- Actively contribute to initiatives on the taxation of the Digital Economy.
- Contribute to the OECD initiatives on the development of international VAT/GST guidelines (especially with reference to Business-To-Consumer - B2C - supplies).
- Finalise and officially promote, within the EU and the Member States Tax Authorities, the adoption of a telecommunication industry standard risk management process, aiming at addressing the problem represented by Missing Trader Intra-Community VAT Fraud (MTIC Fraud).
Working Group Structure
ETNO WGs are the engine of the Association. The bottom-up approach when formulating ETNO position papers ensures that all ETNO member interests are captured. The Tax WG Chairman is Costanzo Perona, Telecom Italia: costanzo.perona(at)telecomitalia(dot)it.
Latest Position Papers
ETNO-GSMA Response to European Commission proposed Directives on Digital Taxation
European Commission (‘EC’) proposals for Council Directives on the common system of a digital services tax (‘DST’) on revenues resulting from the provision of certain digital services, and laying down rules relating to the corporate taxation of a significant digital presence.
ETNO-GSMA Tax Policy Committee Response to European Commission Public Consultation on fair taxation of the digital economy
The ETNO-GSMA Tax Policy Committee (hereinafter The Committee) appreciates the opportunity to provide its input on the consultation on fair taxation of the digital economy and would like to provide the following comments, complementary to the answers submitted through the on-line form questionnaire.