A preliminary assessment of the EU proposal on significant digital presence: a brave attempt that requires and deserves further analysis

Abstract

The present book chapter seeks to analyze the content of the proposal for Directive launched by the European Commission in March 21st 2018 on the new threshold on significant digital presence that is expected to complement the current permanent establishment concept. It aims to accomplish the following three objectives. Firstly, identify the alleged policy objectives underlying the proposal and further analyze whether it effectively serves to accomplish such objectives. Secondly, analyze the suggested rule so as to anticipate the risks that may arise if implemented in its current form (from the perspective of its interpretation, administration and auditing, inter alia). Thirdly, put forward a number of suggestions that may help mitigate the aforementioned risks or else improve the proposal in some other ways.