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European Union - The European Commission’s Proposal on Corporate Taxation and Significant Digital Presence: A Preliminary Assessment

Country:
European Union
Author:
R. Petruzzi; V. Koukoulioti
Issue:
European Taxation, 2018 (Volume 58), No 9
Published:
8 August 2018
In this article, the authors discuss the European Commission’s proposal for a Directive regarding taxation of a significant digital presence. In particular, they analyse whether users constitute a reliable benchmark for the purpose of allocating the tax base amongst the various states, as well as issues raised when users are used as a factor in attributing profits to the jurisdiction in which they are located.
 
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