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Research Paper | Synapse

June 3, 2026

Commission

Key Points

The overview discusses the Commission's actions regarding taxation principles for the digital economy.
Analysis of international taxation principles related to the digital economy.
Examination of OECD's taxation framework and its implications for US companies.
Publication of a study focusing on wealth taxation.
Commission calls for prompt international agreement on digital economy taxation.
Confirms OECD's package does not affect minimum tax for US companies.
Study on wealth taxation published, contributing to the discourse on economic equity.

Abstract

This overview highlights the Commission’s: (i) call for rapid international agreement on the principles of taxation of the digital economy and Pillar One; (ii) confirmation that OECD’s side-by-side package does not suspend minimum tax for US companies; and (iii) publication of a study on wealth taxation.

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Authors

A

Angelika Xygka

Journals

European Taxation

Actions

References and Citations

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Cite this study

Angelika Xygka (Mon,) studied this question.

synapsesocial.com/papers/6a1fc7dcdee9eb8c0dce868a — DOI: https://doi.org/10.59403/1xjza3z