Empfehlung der Kommission vom 21.03.2018 bezüglich der Unternehmensbesteuerung einer signifikanten digitalen Präsenz K(2018) 1650 endg.; Ratsdok. 7421/18

This recommendation from the European Commission proposes common rules for taxing companies with a significant digital presence in the EU. It aims to ensure fair taxation of digital businesses operating within the single market. It affects digital companies and Member States, suggesting a framework for taxing profits where users are located, rather than solely where companies are headquartered.