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Article summary

The European Commission has opened the feedback period for its proposed initiative to introduce a digital levy to address the issue of fair taxation of the digital economy. The initiative proposes the introduction of an EU-wide digital tax but states that this should not interfere with the ongoing work of the OECD on a reform of the international corporate tax framework, and accordingly must be compatible with any agreement reached by OECD in addition to wider international obligations. The roadmap is open for feedback until 11 February 2021.