Oct 22, 2021 Bridging the gap between DSTs and the new global tax system By Zoe Andrews A big driver for international tax reform (and certainly the motivation for the renewed interest in it by the US under the Biden...
Jun 17, 2021 Is the G7’s agreement on international tax reform really “seismic”, or is it too soon to tell? By Zoe Andrews Before the G7 Finance Ministers’ communiqué of 5 June announcing an agreement in principle (which was endorsed by the G7 leaders...
Jun 19, 2020 Digital Services Taxes: How “rough and ready” could become the new normal By Deeksha Rathi The UK’s Digital Services Tax (“DST”), which is a 2% levy on certain revenues derived from search engines, social media services and...
Apr 08, 2020 India’s amended equalisation levy: a change players in the digital economy could not have foreseen By Deeksha Rathi On 1 February 2020, the Indian Finance Minister delivered the country’s longest Budget speech ever. However, there was no mention of...
Mar 20, 2020 UK presses ahead with digital services tax By Zoe Andrews 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...
Mar 12, 2020 Budget 2020: an eye on innovation By Deeksha Rathi Understandably, dealing with the economic impact of Covid–19 dominated Chancellor Rishi Sunak’s first Budget. But the UK government...
Feb 14, 2020 International tax reform could increase global tax revenues by up to 4% By Zoe Andrews While discussions continue on the design and technical detail of international tax reform under Pillars One and Two, the OECD Secretariat...
Jan 31, 2020 International tax reform: one step forward? By Zoe Andrews The Inclusive Framework's update on its two-pillar approach to addressing the tax challenges of the digitalisation of the economy has...
Jan 22, 2020 UK under increasing pressure to drop planned digital services tax By Zoe Andrews Will the UK actually introduce its digital services tax (DST)? The UK DST is intended to apply from 1 April 2020, although the...
Jul 12, 2019 UK publishes draft legislation and guidance for digital services tax By Zoe Andrews 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...
May 24, 2019 Is a digital services tax potentially State aid? By Slaughter and May State aid is not a tax specific concept, but rather a more general principle designed to stop EU member states from interfering in...
Apr 04, 2019 Austria tackles the digital economy By Slaughter and May Austria is planning to raise more than 200 million euros per annum in taxes from the digital economy. This apparently represents 0.2...
Mar 14, 2019 EU scraps digital tax plan: all eyes now on the OECD By Deeksha Rathi On 12 March 2019, EU governments dropped plans to introduce an EU-wide digital tax. Despite months of talks, the Member States failed to...
Mar 07, 2019 France's tech tax provokes outrage By Slaughter and May The French finance minister has brought forward legislation to introduce (retrospectively from 1 January) a 3% digital services tax to be...
Dec 19, 2018 AI and the effect on tax allocation By Zoe Andrews Discussions continue at a global level on how the international tax rules should be reformed so they work adequately for today’s business...
Dec 18, 2018 Has France given up on an EU digital services tax? By Slaughter and May France seems to have given up on reaching consensus on an EU-wide digital services tax, by announcing that it will introduce its domestic...