A big driver for international tax reform (and certainly the motivation for the renewed interest in it by the US under the Biden...
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...
Understandably, dealing with the economic impact of Covid–19 dominated Chancellor Rishi Sunak’s first Budget. But the UK government...
A Council Directive of November 2018 purported to finally allow Member States to apply a reduced or zero VAT rate to digital books and...
The message was clear at last week's OECD public consultation on the reform of the international tax rules that there is a need to fix...
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...