The French 3% Digital Services Tax comes into effect
The Bill introducing the French Digital Services Tax (the “French DST”) presented by the French Government on 6 March 2019 and...
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UK implementation of DAC 6
The draft regulations to implement EU Directive 2018/822 (DAC 6) in the UK have been published alongside a consultation document. HMRC...
Commission’s decision to investigate Nike tax rulings explained
The European Commission recently published its decision to initiate a State aid investigation into Dutch tax rulings relating to Nike....
Taxing the new self-employed
The question of how the tax regime should adapt to reflect modern working practices is a difficult one. There has been a rise in the...
UK publishes draft legislation and guidance for digital services tax
On the same day as the US begins an investigation into whether the 3% digital services tax (DST) adopted by the French is damaging to US...
Dutch government interprets ECJ's Danish decisions
On 14 June 2019, the Dutch government responded to questions raised by members of the Dutch parliament about the impact of the decisions...
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