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Brussels, 17 January 2020
DOCUMENT PARTIALLY
ACCESSIBLE TO THE PUBLIC
WK 540/2020 INIT
(...)
LIMITE
ECOFIN
FISC
WORKING PAPER
This is a paper intended for a specific community of recipients. Handling and
further distribution are under the sole responsibility of community members.
MEETING DOCUMENT
From:
Presidency
To:
Working Party on Tax Questions (Digital Taxation)
Subject:
Tax challenges arising from digitalisation
- Presidency discussion paper
Delegations will find attached a document in view of the Working Party on Tax Questions (Direct
Taxation - Digital) on 23 January 2020.
WK 540/2020 INIT
LIMITE
EN

I. INTRODUCTION
1.
Following up on the discussions at the High Level Working Party on Taxation 
("HLWP") on 15 January 2020 and the ECOFIN Council on 21 January 2020, 
the Presidency proposes to resume discussions at technical level.
2.
The present document constitutes a framework for discussions at the Working 
Party on Tax Questions (digital taxation) on 23 January 2020.
DELETED FROM THIS POINT UNTIL THE END OF THE DOCUMENT 
(page 3)



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