CLEAN : Moscovici: EU won't rule out any option on digital economy tax

The video discusses the challenges of taxing the digital economy, particularly the giants in the field. It proposes creating tools to ensure these entities pay their fair share of taxes where they generate value and profits. The corporate consolidated tax base is suggested as a vehicle to address these issues. Various approaches, from slow to fast and partial to global responses, are considered. The video concludes with a call to strengthen existing tools rather than weaken them.

What is the main challenge discussed in the introduction regarding the digital economy?

• Handling taxation for small businesses

• Managing digital content

• Taxation of large digital companies

• Regulating online advertising

What is the purpose of the tools being developed for digital companies?

• To reduce their operational costs

• To ensure they pay taxes where they create value

• To increase their market share

• To enhance their digital presence

Which vehicle is mentioned as a means to tackle taxation issues?

• Value-added tax

• Digital advertising tax

• Corporate consolidated tax base

• Income tax

What are the possible approaches to implementing taxation strategies?

• Reducing tax rates

• Focusing only on local businesses

• Having a partial or global response

• Ignoring the issue

What is emphasized as important in the final section?

• Eliminating all taxes

• Strengthening taxation tools

• Weakening existing tools

• Focusing on traditional businesses