The European Commission announced on 19 October 2020, the adoption of its 2021 Commission work programme. With respect to taxation, one of the key aspects of the work programme concerns the taxation of digital companies. In this respect, the EU will continue to work for an international agreement for a fair tax system that provides long-term sustainable revenues. Failing this, however, the Commission will propose a digital levy in the first half of 2021. The other main area of work concerni…