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On 21 March, as expected, the European Commission published its Digital Tax Package. The structure of the proposals remains as was seen in leaked drafts (i.e. a Draft Directive for 3% Digital Services Tax, a Draft Directive for establishing new PE threshold and attribution rules, and a recommendation for Member States to amend their treaties accordingly).  There are, however, some significant scope changes (and clarifications) included within the detailed documents, which we have outlined below.