The Inclusive Framework's update on its two-pillar approach to addressing the tax challenges of the digitalisation of the economy has...
Multinationals based in the Netherlands should prepare for an increase in their Dutch tax burden. A number of measures, including changes...
The French Digital Services Tax (“French DST”) which was enacted in mid-2019 with effect from 1 January 2019 has been expected to...
Final regulations implementing the EU directive commonly known as DAC 6 have now been made and come into force on 1 July, looking back as...
A Council Directive of November 2018 purported to finally allow Member States to apply a reduced or zero VAT rate to digital books and...