The digital economy, by disconnecting value creation from physical presence, is challenging traditional tax law frameworks. This is forcing States, in cooperation with international organizations, to start a gradual process of adaptation of the tax rules to this new reality. In this Seminar, we will analyze the current state of play, including the impact of the digital economy on the operation of the VAT system as well as on the individual and corporate income tax systems. Newly created taxes, such as the Digital Services Tax, and some concrete challenges of digital tax policy, such as crypto-assets or streaming, will also be addressed.