Briefing - Possible EU own resource based on a digital levy Cross-border services trade, digital transformation and tax implications - 22-06-2026
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Digitalisation has powered the shift to a ‘services economy’, and has greatly expanded the cross-border delivery of services, enabling service providers to access markets around the world with little or no local physical presence. Services can now also bBriefing - Possible EU own resource based on a digital levy Cross-border services trade, digital transformation and tax implications - 22-06-2026
Digitalisation has powered the shift to a ‘services economy’, and has greatly expanded the cross-border delivery of services, enabling service providers to access markets around the world with little or no local physical presence. Services can now also be produced digitally and supplied automatically, which will expand further with artificial intelligence (AI). Automated digital services (ADSs) can be supplied from the cloud, so that there is no specific location for the place of supply. Source : © European Union, 2026 - EP Read more










