In March the commission proposed a tax on sales, whici are harder to shift to tax havens than profits. The mooted 3% levy would apply to digital services and sales, including sales of users’ data, regardless of whether the firm had a physical presence in the European Union. Tech companies with global annual revenues of $850m or more － an estimated 200 or so － were expected to fall within its scope.
Digital taxation － A tech-taxing tangle The Economist Dec. 8th 2018 ハイテク企業に対する課税政策
から
