The global economy has changed significantly in recent years and the wave of digitalization has influenced almost every sector of the economy. In such an environment, a single company can have a global impact and create profits even without being physically present in the country where the profits are made. However, corporate tax rules still define that companies tax their profits in the country where they are registered. That’s why the European Commission in March 2018 presented its proposals on a directive laying down rules relating to corporate taxation of a significant digital presence and a directive on a common system of taxation of revenues resulting from the provision of certain digital services. The proposals were discussed at a debate organised by the Representation of the European Commission in Prague, the Office of the European Parliament in Prague, the Confederation of Industry of the Czech Republic and CEBRE on 5th October in the European House in Prague.
© CEBRE – Czech Business Representation to the EU