European Commission and Directorate-General for Taxation and Customs Union 21 March 2018, Proposal for a COUNCIL DIRECTIVE laying down rules relating to the corporate taxation of a significant digital presence

Also known as

European Union · · · Cited by 15 · 21-03-2018

EUROPEAN COMMISSION Brussels, 21.3.2018 COM(2018) 147 final 2018/0072(CNS) Proposal for a COUNCIL DIRECTIVE laying down rules relating to the corporate taxation of a significant digital presence {SWD(2018) 81 final} {SWD(2018) 82 final} EXPLANATORY MEMORANDUM 1.

Read the full text

This document is published by eur-lex.europa.eu.

Moonlit adds the citation network (15 references), article-level links and cross-references, which are available to search for free.