The EU’s digital single market serves as the framework for its efforts to exploit digital opportunities and achieve sustainable growth and development in the modern era. Some of the EU’s undertakings have sparked heated debates regarding their suitability for effectively pursuing their stated objectives.
This article examines two of these initiatives — the Telecommunications Single Market Regulation, adopted in 2015, and the recently proposed digital services tax (DST) — and the risks they may pose to the digital single market.
Published in: TAX NOTES INTERNATIONAL – October 15, 2018