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THE LENS
Digital developments in focus
16 results for: digital services tax
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A big driver for international tax reform (and certainly the motivation for the renewed interest in it by the US under the Biden...
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Before the G7 Finance Ministers’ communiqué of 5 June announcing an agreement in principle (which was endorsed by the G7 leaders...
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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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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...
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Understandably, dealing with the economic impact of Covid–19 dominated Chancellor Rishi Sunak’s first Budget. But the UK government...
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While discussions continue on the design and technical detail of international tax reform under Pillars One and Two, the OECD Secretariat...
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The Inclusive Framework's update on its two-pillar approach to addressing the tax challenges of the digitalisation of the economy has...
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Will the UK actually introduce its digital services tax (DST)?  The UK DST is intended to apply from 1 April 2020, although the...
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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...
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State aid is not a tax specific concept, but rather a more general principle designed to stop EU member states from interfering in...
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Austria is planning to raise more than 200 million euros per annum in taxes from the digital economy. This apparently represents 0.2...
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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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Discussions continue at a global level on how the international tax rules should be reformed so they work adequately for today’s business...
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France seems to have given up on reaching consensus on an EU-wide digital services tax, by announcing that it will introduce its domestic...