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: https://www.egdf.eu/wp-content/uploads/2020/12/20201214-EGDF-response-on-the-OECD-report-on-the-Pillar-One-Blueprint.pdf
The broader EGDF approach on digital corporate taxation can be accessed here: https://www.egdf.eu/documentation/5-fair-digital-markets/4-digital-ready-taxation-framework/corporate-taxation/a-global-approach-is-needed/