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
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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.
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