difficulties in identifying the taxpayers and the taxable income, lack of information on service providers, aggressive corporate tax planning exacerbated in the digital sector, differences in tax practices across the EU and insufficient exchange of information. In this regard, Member States should aim at proportionate obligations and a level playing field.
težave pri identifikaciji davčnih zavezancev in obdavčljivega dohodka, pomanjkanje informacij o ponudnikih storitev, naraščajoče agresivno načrtovanje davka od dobička pravnih oseb v digitalnem sektorju, razlike v davčnih praksah v EU in nezadostna izmenjava informacij.