Companies that generate a significant amount of revenues in a Member State without having a physical establishment in that Member State should be treated in the same way as companies having a physical establishment.
Podjetja, ki ustvarjajo velik prihodek v državi članici, čeprav v njej nimajo fizične poslovne enote, bi se morala obravnavati enako kot podjetja, ki tam imajo fizično poslovno enoto.