European Economic and Social Committee 12 July 2018, Opinion of the European Economic and Social Committee on ‘Proposal for a Council Directive laying down rules relating to the corporate taxation of a significant digital presence’ (COM(2018) 147 final — 2018/0072 (CNS)) ‘Proposal for a Council Directive on the common system of a digital services tax on revenues resulting from the provision of certain digital services’ (COM(2018) 148 final — 2018/0073 (CNS))

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