# Digital taxation: OECD negotiations, tax residency of digital companies and a possible European Digital Tax

European Parliament procedure 2021/2010(INI) (INI - Own-initiative procedure, 9th term, committee BUDG / ECON). Stage: Procedure completed. 296 committee amendments tabled by 53 Members between 2021-03-01 and 2021-03-01.

## What the amendments focus on

Own-initiative report on digital taxation, OECD negotiations, the tax residency of digital companies and a possible European Digital Tax. Amendments debate an EU digital levy as a new own resource under the Interinstitutional Agreement, the OECD/G20 negotiations on digital taxation, countering tax base erosion, treatment of SMEs and start-ups, and using revenues toward repaying the EU Recovery Instrument.

## Most active Members on this file

| Member | Country | Group | Amendments | Markdown |
|---|---|---|---|---|
| Niels FUGLSANG | Denmark | S&D | 41 | https://amendeu.com/md/meps/101585.md |
| Aurore LALUCQ | France | S&D | 40 | https://amendeu.com/md/meps/197697.md |
| Margarida MARQUES | Portugal | S&D | 38 | https://amendeu.com/md/meps/197638.md |
| Paul TANG | Netherlands | S&D | 34 | https://amendeu.com/md/meps/125020.md |
| Pedro MARQUES | Portugal | S&D | 34 | https://amendeu.com/md/meps/197634.md |
| Damien CARÊME | France | GUE/NGL | 34 | https://amendeu.com/md/meps/197574.md |
| Csaba MOLNÁR | Hungary | S&D | 27 | https://amendeu.com/md/meps/124722.md |
| Eero HEINÄLUOMA | Finland | S&D | 27 | https://amendeu.com/md/meps/197800.md |
| Martin SCHIRDEWAN | Germany | GUE/NGL | 23 | https://amendeu.com/md/meps/190517.md |
| Lídia PEREIRA | Portugal | PPE | 22 | https://amendeu.com/md/meps/197738.md |
| Andreas SCHWAB | Germany | PPE | 17 | https://amendeu.com/md/meps/28223.md |
| Caroline NAGTEGAAL | Netherlands | RE | 13 | https://amendeu.com/md/meps/190519.md |
| Linea SØGAARD-LIDELL | Denmark | RE | 13 | https://amendeu.com/md/meps/204331.md |
| Elisabetta GUALMINI | Italy | S&D | 12 | https://amendeu.com/md/meps/197618.md |
| Gunnar BECK | Germany | ID | 12 | https://amendeu.com/md/meps/132191.md |

## Official source documents

- PE680.807: https://www.europarl.europa.eu/doceo/document/BUDG-AM-680807_EN.pdf
- PE681.055: https://www.europarl.europa.eu/doceo/document/ECON-AM-681055_EN.pdf

Full amendment texts, votes and exports: https://amendeu.com/dossiers/2021-2010-INI · machine-readable: https://amendeu.com/data/dossiers/2021-2010-INI.json

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Source: AmendEU (amendeu.com), built from Parltrack (ODbL), European Parliament Open Data ((c) European Union) and official Parliament documents. Aggregates CC BY 4.0.
Data refreshed: 2026-07-27. Human-readable version: https://amendeu.com/dossiers/2021-2010-INI
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