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.