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

    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.

  2. Legal news
    23 October 2019
    Digital Services Tax in Spain
    www.twobirds.com/en/news/articles/2019/global/digital-services-tax-in-spain

    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 ...

  3. 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 ...

  4. Legal news
    22 October 2019
    Digital Services Tax in Italy
    www.twobirds.com/en/news/articles/2019/global/digital-services-tax-in-italy

    Italy is implementing unilateral DST with the Fiscal Decree linked to the Budget Law for fiscal year 2020, approved by the Government last October 15, 2019. Italy has already a DST provision, which, however, never ...

  5. Legal news
    23 October 2019
    Digital Services Tax in Poland
    www.twobirds.com/en/news/articles/2019/poland/digital-services-tax-in-poland

    At the beginning of March 2019, the Prime Minister's office announced that the Polish budget would benefit from digital tax in the amount of approx. PLN 1 billion per year. However in May, the Ministry of Finance ...

  6. Legal news
    28 November 2019
    Bird & Bird explica el nuevo convenio fiscal con EEUU en Cinco Días y Expansión
    www.twobirds.com/en/news/articles/2019/spain/191128-bird_bird-explica-el-nuevo-convenio-fiscal-con-eeuu-en-cinco-dias-y-expansion

    Expansión y Cinco Días recogen las declaraciones de Montserrat Turrado, socia del área fiscal de Bird & Bird y de Lara de la Rosa, asociada del departamento, sobre a la entrada en vigor de la modificación del convenio ...

  7. Legal news
    30 January 2019
    Key considerations for hotels in light of recent HMRC announcements
    www.twobirds.com/en/news/articles/2019/uk/key-considerations-for-hotels-in-light-of-recent-hmrc-announcements

    HMRC recently made two announcements which should be taken into consideration by hotel businesses. The first is a policy change regarding the VAT treatment of retained payments, and the second is a new voluntary ...

  8. Legal news
    30 September 2019
    HMRC v Fortyseven Park Street
    www.twobirds.com/en/news/articles/2019/uk/hmrc-v-fortyseven-park-street

    Timeshare apartments are not always exempt from VAT according to a recent decision from the Court of Appeal (CoA). In the past, suppliers have treated timeshares as supplies of land which are exempt from VAT. By finding ...

  9. Legal news
    26 February 2019
    New interest deductions limitation rules
    www.twobirds.com/en/news/articles/2019/france/loi-de-finances-2019-nouvelles-regles-de-sous-capitalisation

    The Finance bill for 2019, implementing the ATAD directive, reforms the interest deductions limitation rules.

  10. Legal news
    18 January 2019
    France: Finance bill– Taxation of individuals January 2019
    www.twobirds.com/en/news/articles/2019/france/finance-bill-taxation-of-individuals-january-2019

    The Finance Bill for 2019 (#2018-1317) has been adopted by the French Parliament on December, 20th 2018 (published by the French Official Journal on 30 December, 30th 2018).