EGDF response on the OECD digital taxation blueprint

In general

  • EGDF fully agrees that in order to fight the fragmentation of global digital markets, a global solution is needed for digital taxation instead of regional ones.
  • If the OECD agreement on Pilar One wants to avoid the fate of the agreement on EU-USA privacy shield and the agreement on International Safe Harbor Privacy Principles, it has to take data protection challenges seriously and include privacy safeguards in the actual agreement.
  • If the negotiations on the OECD proposal for a harmonised corporate taxation framework do not move forward, OECD member states should explore the possibilities of replacing it with a new digital VAT/GST based model.

The full position paper can be downloaded from here:

The broader EGDF approach on digital corporate taxation can be accessed here: