Recent Developments on the E.U.'s Digital Tax Proposal
In March 2018, the European Commission proposed levying a digital tax on large multinational technology companies conducting business in the E.U. in response to concerns that companies like Google, Apple, Facebook and Amazon do not pay their fair share of corporate taxes in the European market. This report reviews several fundamental challenges in cross-border taxation of the digital economy and presents recent developments toward revising existing laws to enable the taxation of digital companies in Europe.