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.

ETNO-GSMA Tax Policy Committee contribution to EU consultation on Modernising VAT for cross border e-commerce