Commission consultation on taxation of digital economy

The European Commission has released an Inception Impact Assessment (IIA) to inform stakeholders about proposed legislative changes to the taxation of the digital economy. The IIA sets out the key issues and design considerations to address the issues identified, but does not contain detailed design features of the new proposals. The Commision is seeking initial public feedback by 11 February 2021, followed by a 12 week public consultation period, with a view to legislative proposals being released in the first half of 2021.