European Commission President Ursula von der Leyen delivered the 2020 State of the Union Address on 16 September. With respect to taxation, one of the main points of the address concerns digital taxation, with President von der Leyen stating that "We will spare no effort to reach agreement in the framework of OECD and G20. But let there be no doubt: should an agreement fall short of a fair tax system that provides long-term sustainable revenues, Europe will come forward with a proposal early next year." In addition to the topic of digital taxation, President von der Leyen also noted...