The European Commission has published the speech given by President von der Leyen at the EU Ambassadors' Conference 2020 on 10 November 2020. While many issues are covered in the speech, the key issue regarding taxation concerns the fair taxation of the digital economy. On this issue, the Commission President stated the following: --- Many large digital companies are emerging from the crisis more profitable and with a larger market share than ever before. That is okay. Anyone who does business in the Single Market and thus benefits from our infrastructure, our education system and our social system, is welcomed...