# Corporate taxation of a significant digital presence

European Parliament procedure 2018/0072(CNS) (CNS - Consultation procedure, 8th term, committee ECON). Stage: Awaiting final decision. 106 committee amendments tabled by 15 Members between 2018-10-17 and 2018-10-17.

## What the amendments focus on

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.

## Most active Members on this file

| Member | Country | Group | Amendments | Markdown |
|---|---|---|---|---|
| Eva JOLY | France | Verts/ALE | 28 | https://amendeu.com/md/meps/96883.md |
| Martin SCHIRDEWAN | Germany | GUE/NGL | 16 | https://amendeu.com/md/meps/190517.md |
| Paul TANG | Netherlands | S&D | 13 | https://amendeu.com/md/meps/125020.md |
| Esther DE LANGE | Netherlands | PPE | 9 | https://amendeu.com/md/meps/38398.md |
| Marco VALLI | Italy | EFDD | 9 | https://amendeu.com/md/meps/124778.md |
| Petr JEŽEK | Czechia | ALDE | 9 | https://amendeu.com/md/meps/124707.md |
| Nils TORVALDS | Finland | RE | 6 | https://amendeu.com/md/meps/114268.md |
| Wolf KLINZ | Germany | ALDE | 5 | https://amendeu.com/md/meps/28244.md |
| Alain LAMASSOURE | France | PPE | 4 | https://amendeu.com/md/meps/1204.md |
| Miguel VIEGAS | Portugal | GUE/NGL | 4 | https://amendeu.com/md/meps/125100.md |
| Ashley FOX | United Kingdom | ECR | 3 | https://amendeu.com/md/meps/96957.md |
| Alfred SANT | Malta | S&D | 2 | https://amendeu.com/md/meps/124781.md |
| Jonás FERNÁNDEZ | Spain | S&D | 2 | https://amendeu.com/md/meps/125046.md |
| Ramón JÁUREGUI ATONDO | Spain | S&D | 2 | https://amendeu.com/md/meps/97078.md |
| Markus FERBER | Germany | PPE | 2 | https://amendeu.com/md/meps/1917.md |

## Official source documents

- PE629.429: http://www.europarl.europa.eu/doceo/document/ECON-AM-629429_EN.pdf

Full amendment texts, votes and exports: https://amendeu.com/dossiers/2018-0072-CNS · machine-readable: https://amendeu.com/data/dossiers/2018-0072-CNS.json

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Source: AmendEU (amendeu.com), built from Parltrack (ODbL), European Parliament Open Data ((c) European Union) and official Parliament documents. Aggregates CC BY 4.0.
Data refreshed: 2026-07-27. Human-readable version: https://amendeu.com/dossiers/2018-0072-CNS
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