Europe needs corporate tax reform - a digital tax isn't it

Europe's tax laws haven't kept up with the digital economy.

As in most other places, its bricks and mortar businesses are taxed on how much and, crucially, where they get paid.

On the other hand a movie streaming service in one country will pay tax there but not to the governments of its foreign customers.

Hence the European Commission believes that digital businesses are different.

But as well as proposing a hard-to-criticise measure that will limit their intra-EU...