12 Mar, 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...
14 Mar, 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...
12 Mar, 2019 International tax system and digitalisation: time to think long-term By Deeksha Rathi Last week, the French finance minister introduced a bill for a 3% levy on the turnover of digital services companies with revenues of...
01 Mar, 2019 The future of tax returns By Slaughter and May A friend of mine was until recently the proud owner of one Arsenal share, given to him by his father. Last summer the Arsenal takeover...
26 Feb, 2019 VAT and the Future of Journalism By Deeksha Rathi In 2018, the UK government launched an independent review, led by veteran journalist Dame Frances Cairncross, to understand what could be...
19 Dec, 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...
18 Dec, 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...
13 Dec, 2018 Taxing international brands By Slaughter and May The UK’s proposed digital services tax is not the only new tax measure that is targeted at the modern digital economy. A second change...
11 Dec, 2018 Sharing the tax cake By Slaughter and May There is public consensus that multinational businesses should pay tax on their profits. The much more difficult question is where such...
10 Dec, 2018 VAT and digital publications: time to embrace the future of reading By Deeksha Rathi A new EU Directive that came into force last week allows member states to align VAT rates for electronically supplied books, newspapers,...
05 Dec, 2018 Where is a user located? By Slaughter and May The proposed EU Digital Services Tax is not dead but the new proposal is significantly more limited than the original proposal, and than...
29 Nov, 2018 How to design a digital services tax By Slaughter and May In the Budget, The Chancellor announced the introduction of a “narrowly targeted” Digital Services Tax. It is indeed narrowly targeted,...
26 Nov, 2018 A call for innovation in stamp duty By Slaughter and May The Victorians designed a stamp duty collection system that required one or more coloured stamps to be embossed on a document at one of...
21 Nov, 2018 Taxing GIG workers By Slaughter and May Uber is apparently going to collect tax from its Mexican drivers. The UK is also struggling to work out how to collect tax from GIG...