22 March 2018 European Commission issues proposals for taxation of digitalized activity The European Commission (the Commission) issued two proposals (The Proposals) on March 21, for new Directives that will deliver new ways to tax digitalized forms of business activity. The Commission's proposals focus on a two-phased approach: an interim solution, referred to as the Digital Services Tax (The DST or DST proposal) and a longer term Council Directive laying down rules relating to the corporate taxation of a significant digital presence (SDP or the Significant Digital Presence proposal). Document ID: 2018-0626 |
