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The EU Council has adopted the notion of “digital virtual permanent establishment"

07 December 2017

EU Council agrees to consider “the digital virtual permanent establishment” to achieve equalisation levy on profits in the digital economy
 
European Council endorsed a draft conclusion on the taxation of the digital economy responding to the international taxation rules to ensure fair taxation of both digital and non-digital businesses. 
 
The Council accepted that where a business is performing significant activities in a jurisdiction, the absence of physical presence in this jurisdiction should not prevent it of being tax subject for generated profits.  
 
For more detailed information click here.

 

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