Enacted in mid-2019, the French Digital Services Tax (DST) is supposed to be temporary and to be repealed as soon as new appropriate...
At a time when the priority for the UK government (after dealing with COVID-19, obviously) should be securing a good trade deal with the...
While discussions continue on the design and technical detail of international tax reform under Pillars One and Two, the OECD Secretariat...
The French Digital Services Tax (“French DST”) which was enacted in mid-2019 with effect from 1 January 2019 has been expected to...
The message was clear at last week's OECD public consultation on the reform of the international tax rules that there is a need to fix...
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...
The OECD Secretariat proposal for a unified approach published today for consultation until 12 November focuses on Pillar One (nexus and...
Earlier this year, Zoe Andrews wrote that the General Court's decision in the Polish retail tax State aid case paves the way for digital...
The Bill introducing the French Digital Services Tax (the “French DST”) presented by the French Government on 6 March 2019 and...
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...
On 26 June 2019, the Commission Mixte Paritaire, a parliamentary committee composed of an equal number of representatives from the French...
Today, The Times reported that some 38,000 online sellers registered for VAT in the UK in 2017-18, compared to 29,000 in the previous...
The G20 has endorsed the OECD's work programme consisting of the two-pillar approach which was the subject of Tanja Velling's recent...
Earlier today, the OECD's G20 Inclusive Framework on BEPS published a Programme of Work to Develop a Consensus Solution to the Tax...
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A feature of all the DSTs described in Deeksha Rathi’s earlier post is that they apply only to digital businesses that generate global...