On 21 March, the European Commission will present its proposals, most likely in three planks, to ensure the appropriate taxation of the Internet giants. A preparatory document, of which EUROPE has obtained a copy, details its approach. Caution is a watchword: some figures are indicative (in brackets) and a number of points are still not stabilised.
What does the document say? First of all, it looks at the long-term vision. The Commission has never hidden its misgivings over a short-term...