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