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

• Autores: Raffaele Petruzzi, Vasiliki Koukoulioti
• Localización: European taxation, ISSN 0014-3138, Vol. 58, Nº. 9, 2018, págs. 391-400
• Idioma: inglés
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• Resumen

  • 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.