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...
There is a common recent development in the tax systems of the UK, France, Austria, Poland, Czech Republic, Italy, and Spain. All of...
Poland introduced a progressive tax based on turnover in 2016. Small shops with low monthly turnover paid no tax, whereas large...
On 12 March 2019, EU governments dropped plans to introduce an EU-wide digital tax. Despite months of talks, the Member States failed to...
The French finance minister has brought forward legislation to introduce (retrospectively from 1 January) a 3% digital services tax to be...
In 2018, the UK government launched an independent review, led by veteran journalist Dame Frances Cairncross, to understand what could be...