European Union - The European Commission’s Proposal on Corporate Taxation and Significant Digital Presence: A Preliminary Assessment
- European Union
- R. Petruzzi; V. Koukoulioti
- European Taxation, 2018 (Volume 58), No 9
- 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.