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Welcome to the European Tax Blog.

Some of Europe's brightest legal minds look at the tax issues across Europe which could impact multinational businesses.

20 results for: digital economy
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In 2019, a French Digital Services Tax (DST) was enacted in order to subject to a 3% tax two categories of services provided in France:...
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In a decision dated 11 December 2020 (no 420174), the French Administrative Supreme Court (Conseil d’Etat) overturned the decision of the...
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Yesterday HMRC published a call for evidence on VAT and the sharing economy.It is another piece in the puzzle of whether and how tax...
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Spend too long thinking about the virtual or digital world in opposition to the "real" world, and it's almost guaranteed you'll start...
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Enacted in mid-2019, the French Digital Services Tax (DST) is supposed to be temporary and to be repealed as soon as new appropriate...
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The OECD has published blueprints for a solution to the tax challenges arising from the digitalisation of the economy and acknowledged...
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The last few months have, I think, made it clear that there will be no single sweeping return to "normal". However, as restrictions start...
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The Apple case is seen as raising the (very) hot topic of how a multinational group like Apple should be taxed in a modern, digital...
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The UK’s Digital Services Tax (“DST”), which is a 2% levy on certain revenues derived from search engines, social media services and...
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On 1 February 2020, the Indian Finance Minister delivered the country’s longest Budget speech ever. However, there was no mention of...
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The Spanish government has started the legislative process for approving a 3% digital services tax (DST): the Spanish Parliament...
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The OECD published its Pillar Two paper on the Global Anti-Base Erosion (GloBE) Proposal on Friday (Zoe Andrews' earlier post provides an...
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Another day, another proposal to substantially change the international tax architecture.  This time it is the GloBE Proposal under...
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In her overview of the OECD Secretariat's "unified approach",  Zoe Andrews mentioned that a robust dispute prevention and resolution...
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The OECD Secretariat proposal for a unified approach published today for consultation until 12 November focuses on Pillar One (nexus and...
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On September 12, 2019, the US tech giant Google agreed to pay close to EUR 1 billion to settle both a criminal investigation for tax...