Mögliche Wettbewerbsverzerrung durch die Nichtbesteuerung von US-Digitalkonzernen

This procedure addresses concerns about potential unfair competition arising from the non-taxation of large US digital corporations. It questions whether current tax laws adequately capture the revenue generated by these companies operating within Germany and the EU. The focus is on ensuring a level playing field for all businesses, including domestic and European firms, by examining the tax practices of major US tech giants and their impact on the market.