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  1. Legal news
    15 April 2019
    Digital services taxation – French GAFA Tax
    www.twobirds.com/en/news/articles/2019/france/taxation-du-secteur-numerique-taxe-gafa-francaise

    The French GAFA tax finally seems to be materialised after the adoption at first reading by the National Assembly of the bill "creating a tax on digital services and modifying the trajectory of corporate tax reduction".

  2. Legal news
    16 February 2021
    Transfer Pricing and COVID-19: the OECD guidance
    www.twobirds.com/en/news/articles/2021/italy/transfer-pricing-and-covid19-the-oecd-guidance

    The COVID-19 pandemic is causing disruptive effects on the entire global economic and financial system, with evident impacts on business activities. Among these, companies belonging to multinational groups may find ...

  3. Legal news
    30 June 2020
    Belgium – Bill on a temporary Digital Services Tax
    www.twobirds.com/en/news/articles/2020/belgium/belgium-bill-on-a-temporary-digital-services-tax

    Following in the footsteps of some European neighbours (i.e. amongst others France, the UK & Spain), a bill seeking to address this situation at national level was put forward last year by three members of the Belgian ...

  4. Legal news
    20 July 2020
    VAT exemption for data centre colocation: CJEU says 'no'
    www.twobirds.com/en/news/articles/2020/global/vat-exemption-for-data-centre-colocation-cjeu-says-no

    With its judgment of 2 July 2020 (A Oy, C-215/19), the Court of Justice considers data colocation services to be subject to VAT. Even though it is not entirely a black and white decision, most data centre colocation ...

  5. Legal news
    19 October 2021
    Digital Services Tax in France
    www.twobirds.com/en/news/articles/2019/global/digital-services-tax-in-france

    The Digital Services Tax (DST) has been dubbed the “GAFA tax” (an acronym of the main US targets: Google, Apple, Facebook and Amazon). However, contrary to what this acronym suggests, the French GAFA tax not only ...

  6. Legal news
    06 July 2020
    Digital Services Tax: Overview of the progress of implementation by EU Member States
    www.twobirds.com/en/news/articles/2019/global/digital-services-tax-overview-of-the-progress-of-implementation-by-eu-member-states

    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 ...

  7. Legal news
    19 October 2021
    Digital Services Tax in France
    www.twobirds.com/en/news/articles/2019/global/digital-services-tax-in-france

    The Digital Services Tax (DST) has been dubbed the “GAFA tax” (an acronym of the main US targets: Google, Apple, Facebook and Amazon). However, contrary to what this acronym suggests, the French GAFA tax not only ...

  8. Legal news
    05 June 2019
    The Criminal Finances Act 2017 and HMRC's new approach to its Business Risk Review
    www.twobirds.com/en/news/articles/2019/uk/the-criminal-finances-act-2017-and-hmrcs-new-approach-to-its-business-risk-review

    In a climate where there is a perceived lack of control over those who evade tax either by using tax planning schemes that amount to fraud or outright non-payment of taxes, the Government has introduced legislation over ...

  9. Legal news
    12 October 2021
    Court of Justice rules Belgian excess profit tax policy constitutes State aid scheme
    www.twobirds.com/en/news/articles/2021/belgium/court-of-justice-rules-belgian-excess-profit-tax-policy-constitutes-state-aid-scheme

    The judgment of the Court of Justice has a long prequel. In 2004, Belgium introduced new rules concerning cross-border transactions of intra-group companies. The new rules allowed companies that are part of a ...

  10. Legal news
    05 January 2021
    Brexit Checklist for Technology & Communications Businesses
    www.twobirds.com/en/news/articles/2020/uk/brexit-checklist-for-technology-and-communications-businesses

    The UK left the EU on January 31st 2020. As a result of the transition period in the Withdrawal Agreement, EU law will continue to apply in and in relation to the UK until the end of the transition period - scheduled to ...