https://phys.org/news/2018-10-european-tech-leaders-eu-digital.html

Johannes Bahrke, spokesman at the EU's executive Commission, defended the proposal Tuesday, saying it aims to create a "level playing field" for companies whether they are based in or outside the EU.

"Our proposal remains fully grounded on the most basic principle of corporate taxation which is that profits should be taxed where the value is created," he said.