On 21 March 2018, the European Commission proposed new rules on the taxation of digital business activities of large tech companies like Google, Facebook, and Amazon (The Guardian, European Commission). For more information on EU directives and the Council of the European Union's role in the legislative process see: The Council of the European Union Overview, official documentation on regulations and directives, and documentation on legislative procedure. The adoption of a directive on taxation of digital business activities via the enhanced cooperation procedure would count (https://eur-lex.europa.eu/summary/glossary/enhanced_cooperation.html).

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The Council of the European Union did not adopt a directive on taxation of digital business activities. This question closed as "no" with an end date of 1 July 2018. _{See our FAQ to learn about how we resolve questions and how scores are calculated.}