Is this then to counter tax avoidance by companies that conveniently transfer the profits out of the country? "Oh no we made a loss in France so no tax to pay in France because we had to pay our Irish subsidiary €1bn for digital services".
I don't know if this is one of those cases but governments are generally trying to figure out how to avoid such transfers away of tax revenue.
I don't know if this is one of those cases but governments are generally trying to figure out how to avoid such transfers away of tax revenue.