Corporate taxation of a significant digital presence

This dossier concerns corporate taxation of a significant digital presence. Amendments, including ones rejecting the Commission proposal, debate the consistency of the digital-presence definition with the Common Consolidated Corporate Tax Base and OECD principles, the BEPS work, the concept of permanent establishment and double-taxation treaties, the difficulty of ring-fencing the digital economy, thresholds based on revenues, users and contracts, and Member State competence over direct taxation.