Cross-border data flows are an integral mechanism of today's economy, impacting a country's competitiveness and growth. All economic sectors rely on secure, cost-efficient and real-time access to data. A requirement that all data-related business processes must take place within a country does...

Online platforms create "more perfect" markets. Online platforms are a market-driven cure to the imperfections of the EU's incomplete Single Market. Platforms provide well-functioning technical infrastructures that allow users to easily deal with country-specific legislation in the EU, e.g. VAT...

Some (large) EU governments are making the case for digital companies to pay "their fair share of tax". The key underlying assumption is that companies in the digital space are not doing so right now. Governments also assume that there is a substantial source of untaxed profits that is waiting...