Digital technologies and products are playing an increasingly important role as critical drivers of economic growth in Europe. The digital transformation, however, presents huge challenges for national tax systems. In a world where businesses rely on intangible assets whose value is difficult to establish and trade occurs electronically without physical presence, current tax rules no longer appear fit for purpose. This panel will explore what would qualify as the ‘fair’ taxation of corporations providing digital goods and services and chart potential reforms of the international tax system to tackle these challenges.