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In January 2019 the Spanish Government released to the public its draft Bill relating to DST. However, due to the political situation that Spanish is going through (i.e. lack of government) the Bill has not yet been ...
For several years there have been efforts at international, EU and national levels to reform taxation to ensure that profits are taxed where economic value is created. Most recently this work has centred on the digital ...
France is the first EU Member State to have implemented a DST.
This “tax of the 21th Century” entered (retroactively) into force on 1st January 2019.
In July 2019 the UK Government published its Finance Bill 2019-20, which included draft legislation for a 2% Digital Services Tax (DST) on the revenues of search engines, social media platforms and online marketplaces ...