The Lens

THE LENS

Digital developments in focus

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The Lens Archive

June 22, 2020

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Digital Services Taxes: How “rough and ready” could become the new normal

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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April 8, 2020

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India’s amended equalisation levy: a change players in the digital economy could not have foreseen

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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May 21, 2019

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Taxing the digital economy: my way or the highway will not lead to a longer-term solution

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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