Digitalisation has done more to shape the 21st century than virtually any other phenomenon. However, international tax law has seemingly failed to keep pace with rapid technological developments, which has likely led to inequalities between the tax burden of traditional and digital business models. Thus far, there has been no consensus regarding the issue of fair taxation of the digital economy at the international and EU level. As European policymakers have begun to experience noticeable amounts of pressure to act, several EU countries have pushed forward and introduced unilateral measures to ensure they receive a fair share of the tax revenues pie.

However, it is unclear whether national digital taxes can overcome the tax challenges stemming from the increasing digitalisation of the economy. Thus, newly proposed and implemented national digital taxes in Europe are thoroughly elaborated in the context of their relationship with double tax treaty law, the perils of double/multiple taxation, their coherence with European law, their global and regional impact on competition and competitiveness, their contribution to tax revenues and the establishment of fair taxation conditions. The analysis concludes with a presentation of pertinent suggestions regarding national and supranational tax policy.

实际上，数字化对塑造21世纪的贡献远超过其他任何现象。但是，国际税法似乎未能跟上技术的飞速发展，这可能导致传统和数字商业模式的税负之间出现不平等现象。迄今为止，在国际和欧盟层面对数字经济的公平征税问题尚未达成共识。随着欧洲决策者开始承受明显的采取行动的压力，一些欧盟国家已经推进并采取了单方面措施，以确保他们在税收收入中获得应有的份额。

但是，尚不清楚国家数字税能否克服经济数字化日益增长带来的税收挑战。因此，在欧洲新提议和实施的国家数字税中，详细阐述了它们与双重征税条约法的关系，双重/​​多重征税的风险，与欧洲法律的一致性，全球和区域对竞争和竞争力的影响，它们对税收的贡献和公平税收条件的建立。分析的最后是有关国家和超国家税收政策的相关建议的介绍。