A big driver for international tax reform (and certainly the motivation for the renewed interest in it by the US under the Biden...

Before the G7 Finance Ministers’ communiqué of 5 June announcing an agreement in principle (which was endorsed by the G7 leaders...

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...

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...

Understandably, dealing with the economic impact of Covid–19 dominated Chancellor Rishi Sunak’s first Budget. But the UK government...

While discussions continue on the design and technical detail of international tax reform under Pillars One and Two, the OECD Secretariat...

The Inclusive Framework's update on its two-pillar approach to addressing the tax challenges of the digitalisation of the economy has...

Will the UK actually introduce its digital services tax (DST)?   The UK DST is intended to apply from 1 April 2020, although the...

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...

State aid is not a tax specific concept, but rather a more general principle designed to stop EU member states from interfering in...

Austria is planning to raise more than 200 million euros per annum in taxes from the digital economy. This apparently represents 0.2...

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...

Discussions continue at a global level on how the international tax rules should be reformed so they work adequately for today’s business...

France seems to have given up on reaching consensus on an EU-wide digital services tax, by announcing that it will introduce its domestic...