Ministerio de Hacienda / Ministry of Finance. SPAIN
TAXATION OF E-COMMERCE:     USA-EU, a controversy
The American view:
Moratorium on internal indirect taxes
Moratorium on customs taxes for digital products
The European view:
Complaints about inefficiencies of tax revenues and possible damages on competition caused by moratorium
The equity, neutrality and efficiency principles can suffer some negative effects from the moratorium
An international tax authority should regulate and harmonize the taxation of e-commerce