Source: European Parliament
A global solution to address the tax challenges arising from the digitalisation of the economy remains the Commission’s preferred option.
A proliferation of national or regional measures would generate fragmentation of the international tax landscape and may create double taxation issues.
The Commission has taken note of the content of the Executive Order on the Organisation for Economic Cooperation and Development (OECD) global tax deal issued by the President of the United States.
In the statement issued during the 17th plenary meeting of the OECD/G20 Inclusive Framework on base erosion and profit shifting (BEPS) held in April 2025,[1] members reiterated their commitment to the two-Pillar solution and pursue the discussions on both Pillar 1 and Pillar 2.
The Commission will continue to engage with the United States in this respect and w ill liaise with Member States on the best way forward in case a global solution cannot be agreed.
Lastly, discussions concerning potential new EU own resources within the upcoming Multiannual Financial Framework are ongoing. These deliberations will unfold in due course.
- [1] https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/beps/statement-oecd-g20-inclusive-framework-on-beps-april-2025.pdf.