The article argues in favor of the tax proposals put forward by the European Commission. It highlights the limitations of current international corporate tax rules, which fail to capture the realities of the modern global economy, particularly regarding digital services. It emphasizes the mismatch between where value is created and where taxes are paid.

The Commission's first proposal aims to reform corporate tax rules so that profits are registered and taxed where businesses have significant interaction with users through digital channels. This would ensure that online businesses contribute to public finances on par with traditional brick-and-mortar companies. The proposal suggests criteria such as annual revenues, the number of users, and business contracts for determining a digital platform's taxable presence in a Member State.

The second proposal responds to the need for an interim tax on certain revenue from digital activities that currently escape taxation in the EU. It aims to generate immediate revenues for Member States and prevent unilateral measures that could harm the Single Market. The interim tax would apply to revenues created from online advertising, digital intermediary activities, and the sale of user-generated data.

The article supports these proposals as a means to address the challenges posed by the digital economy and ensure a better alignment between where profits are generated and where they are taxed. It suggests that the reforms will establish a real link between digital profits and taxation and generate additional revenues for Member States.