SWD/2018/081 final
Impact assessment accompanying the document Proposal for a Council Directive: laying down rules relating to the corporate taxation of a significant digital presence and; Proposal for a Council Directive on: the common system of a digital services tax on revenues resulting from the provision of certain digital services
- publication date
- 21 March 2018
- additional information
- —
- related EPRS documentation
- —
- models involved in baseline and assessment of policy options
EURLex
52018SC0081 Impact assessment factsheet
Ares(2020)5554263