Common system of a digital services tax on revenues resulting from the provision of certain digital services

This dossier concerns a common system of a digital services tax on revenues from certain digital services. The amendments include proposals to reject the Commission proposal, question the assumption that digital companies are under-taxed, criticise the lack of a tax-economic impact assessment, favour a global solution within the OECD and reform of the permanent establishment definition, and discuss an interim measure within the Digital Single Market.