On September 7 and 8 the EU Ministers of Finance will hold an informal Economic and Financial Affairs (ECOFIN) Council. One of the items on the agenda for this ECOFIN meeting is an exchange of views on the fair taxation of the digital economy. On September 3, 2018 the Dutch Minister of Finance sent a Presidency Issues Note to the Dutch House of Representatives. This Presidency Issues Note was distributed under the participants of the ECOFIN.

The Presidency Issues note discusses a.o. the following topics:

·   Challenges for the EU

·   Exploring an interim measure (DST)

o  Online advertising services

o  Intermediation services

o  Sale of user data

·   Way forward

The Austrian Presidency furthermore has suggested the following issues for discussion:

1)   Do you support the Presidency's intention to focus the technical discussions on refining and stabilizing the legal text of the DST, in order to facilitate an agreement by the end of the year?

2)   Do you agree that the technical discussions should continue on the basis of all three digital services (online advertising, intermediation services and sale of user data) included in the scope of the Commission’s proposal for the DST or are you in favour of a different scope?

3)   In case you are opposed to the inclusion of sale of data within the scope of DST, do you agree that technical solutions should be elaborated to prevent the circumvention of the taxation of online advertising?

4)   Concerning the ongoing work in the OECD, do you agree that a common EU position should be prepared on a technical level?

Click here to download the Presidency Issues Note as available on the website of the Dutch Ministry of Finance (The document is in Pdf-format).

Copyright – internationaltaxplaza.info

Stay informed: Subscribe to International Tax Plaza’s Newsletter! It’s completely FREE OF CHARGE!

and

Follow International Tax Plaza on Facebook