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The package consists of two legislative proposals;Sayfa 50…
(i) The first proposal for a Council Directive introduces a new concept of PE whereby…
(ii) The second proposal for Council Directive aims at introducing a new tax on digital…
Within the meaning of this proposal, a new definition of PE, which would provide…
The concept of Significant Digital Presence is designed as in addition to the traditional…
According to the Significant Digital Presence concept concluded under DPE Directive,…
1) The proportion of total revenues obtained in a tax period resulting from the supply…
2) The number of user of one or more of those digital services which are located…
3) The number of business contracts for the supply of any mentioned digital services…
In other words, per the DPE Directive, the thresholds for establishing a taxable…
The DPE Directive clarifies the terms of “location and users”. For the purpose the…
Furthermore, the DPE Directive, to prevent any possible obstacles which may restrict…
The supply of digitised products;…
Services providing or supporting a business or a personal presence on an electronic…
Services automatically generated from a computer via the internet or an electronic…
The transfer for consideration of the right to put goods or services up for sale…
The limited scope of the DPE might be the main drawback of the DPE Directive since…
a) Corporate taxpayers residing in a MS;…
b) Corporate taxpayers residing in a non-EU MS with which there is no treaty for…
c) Corporate taxpayers residing in a non-EU MS with which there is a treaty for the…
In other words, although according to the EU Council Proposal a DPE can occur under…
