• Income tax • VAT • Excise tax on e-services • Transfer pricing aspects • Double taxation and double non-taxation • Taxation of virtual presence • Value creation, intangible assets, data, user participation • Nexus and profit allocation rules Traditional existing international tax rules leave significant challenges with respect to taxation of the digital economy. While this issue was addressed in Action Point 1 of the OECD 2015 BEPS report, agreeing on and implementing the same standardised tax measures in the EU and the OECD has proven difficult for a number of reasons, and various unilateral national measures are emerging, which complicate the area even further. The panel will review current developments and consider and assess the national measures which have been, or are being, put in place, and will consider what advice practitioners can give to clients involved in the digital economy despite the environment of widespread uncertainty, taking into account both tax (including VAT) and practical issues.