Fair Taxation in a digitalised and globalised economy (BEPS 2.0)

This procedure concerns international efforts to ensure multinational companies pay fair taxes, especially those operating in the digital economy. It addresses challenges posed by globalisation and digitalisation to existing tax systems, aiming for a more equitable distribution of tax revenues.

It affects large corporations and governments worldwide. The goal is to adapt tax rules to modern business models, preventing profit shifting and tax avoidance, thereby ensuring public finances are strengthened.