One of the core principles of this Regulation is that what is illegal offline should also be treated as illegal online. Therefore, while it is necessary to foster the availability of innovative digital services, it is equally necessary to address risks and harms that can arise from the misuse of such intermediary services. For that purpose, this Regulation should establish a comprehensive, clear and effective framework for providers of intermediary services. That framework should provide for appropriately differentiated rules, applied in a proportionate manner, taking due account of the size and impact of the intermediary services. The size of a service provider and its impact should be assessed in the light of its relevant specific characteristics, such as the number of its users in the Union, as well as other factors such as its turnover, market position and the number of its employees in the Union.