EU’s digital sales tax could prompt new MLI

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EU’s digital sales tax could prompt new MLI

Lena Angvik
April 20 2018
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Tax experts have criticised the EU’s digital sales tax for being unfair towards digital companies and questioned if a new multilateral instrument is necessary to amend the PE definition in tax treaties to include a significant digital presence.

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Lena Angvik worked at ITR between 2016 and 2018
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