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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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digital economy
In a decision dated 11 December 2020 (no 420174), the French Administrative Supreme Court (Conseil d’Etat) overturned the decision of the...
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...
Spend too long thinking about the virtual or digital world in opposition to the "real" world, and it's almost guaranteed you'll start...
Enacted in mid-2019, the French Digital Services Tax (DST) is supposed to be temporary and to be repealed as soon as new appropriate...
The OECD has published blueprints for a solution to the tax challenges arising from the digitalisation of the economy and acknowledged...
The last few months have, I think, made it clear that there will be no single sweeping return to "normal". However, as restrictions start...
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...
The UK’s Digital Services Tax (“DST”), which is a 2% levy on certain revenues derived from search engines, social media services and...
On 1 February 2020, the Indian Finance Minister delivered the country’s longest Budget speech ever. However, there was no mention of...
The Spanish government has started the legislative process for approving a 3% digital services tax (DST): the Spanish Parliament...
The OECD published its Pillar Two paper on the Global Anti-Base Erosion (GloBE) Proposal on Friday (Zoe Andrews' earlier post provides an...
Another day, another proposal to substantially change the international tax architecture. This time it is the GloBE Proposal under...
In her overview of the OECD Secretariat's "unified approach", Zoe Andrews mentioned that a robust dispute prevention and resolution...
The OECD Secretariat proposal for a unified approach published today for consultation until 12 November focuses on Pillar One (nexus and...
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...