https://www.theverge.com/2018/3/21/17146640/european-commission-tax-facebook-google-amazon

The European Commission has proposed a plan to add a 3 percent tax on the revenues of digital tech companies like Google, Facebook, and Amazon in order to make sure that they pay “their fair share.”

The proposal is actually a two-part plan: the revenue tax is intended as an initial measure, with plans for more long-term reforms that would eventually tax digital companies based on where they make sales, not where their physical locations are.