Commission recommendation of 21.3.2018 relating to the corporate taxation of a significant digital presence

21 Mar 2018

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Principles and Recommendations

On 21 March 2018, the European Commission adopted a recommendation relating to the corporate taxation of a significant digital presence. The recommendation puts forward a proposal for adaptations to the double tax conventions of member states with non-Union jurisdictions in order to extend the concept of a permanent establishment and to include rules for attributing profits to or in respect of a significant digital presence.