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(Un-)Sinn der digitalen Betriebsstätte: Richtlinienpaket der EU zur Besteuerung der Digital Economy
(Non)Sense of the Digital Permanent Establishment: Package of EU Directives on Taxation of the Digital Economy
On March 21st, 2018, the European Commission proposed two guidelines, a recommendation and a communication to the European Parliament and the Council to ensure that digital business activities are taxed in a fair and growth-friendly way in the EU. The objective was to provide for a permanent and long-lasting concept in order to avoid uncoordinated unilateral solutions creating a legal minefield and tax uncertainty for cross-border business activities. The first proposal of a council directive aims to introduce a new PE concept of “significant digital presence”, which is the Commission’s preferred long-term solution. The second proposal of a directive responds to calls from member states for an interim solution covering the main digital activities currently escaping from tax altogether within the EU. Stefan Bendlinger analyzes the two guidelines and takes a critical look at the proposed concepts on taxation of the digital economy.
I. Das Richtlinienpaket
Im März 2018 fanden sowohl die Arbeiten der OECD als auch die Bemühungen der EU‑Kommission zur Besteuerung der „Digital Economy“ (DE) ihren vorläufigen Höhepunkt. Am präsentierte die vom OECD-Steuerausschuss eingerichtete „Task Force...