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<p>The Government is committed to making sure multinational enterprises pay their
fair share of tax in the UK.</p><p> </p><p>At Autumn Budget 2017, the Government published
a position paper on corporate tax and the digital economy. The paper sets out that
the Government thinks international corporate tax principles need updating for the
digital age to ensure that they reflect the new ways businesses create value.</p><p>
</p><p>The Government is also considering this issue at an international level. The
UK actively supports and is working with the OECD’s Task Force on the Digital Economy,
which is due to produce an interim report in Spring 2018.</p><p> </p><p>The Government
is engaging constructively with EU discussions on this issue and agreed Council conclusions
with other Member States at the December ECOFIN meeting.</p>
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