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  1. Legal news
    05 February 2020
    Should subscriptions to online versions of newspapers, journals and periodicals be charged at 0% VAT? The Upper Tribunal in the case of News Corp says ‘yes’.
    www.twobirds.com/en/news/articles/2020/uk/should-subscriptions-to-online-versions-of-newspapers

    On 24 December 2019 the Tax Chamber of the Upper Tribunal in the case of News Corp UK & Ireland Ltd v HMRC found that subscriptions to online versions of newspapers should be charged at the zero-rate of VAT; just like ...

  2. Legal news
    31 August 2021
    Video Games Tax Relief (“VGTR”)
    www.twobirds.com/en/news/articles/2021/uk/video-games-tax-relief

    Video Games Tax Relief was introduced by the UK government in 2014, but what is it, who can claim it and how? Zoe Feller and Dean Rae report.

  3. Legal news
    04 March 2021
    UK Spring Budget 2021: Buy homes, raise tax, save the economy
    www.twobirds.com/en/news/articles/2021/uk/spring-budget-2021

    With an unprecedented economic challenge resulting from the Covid-19 pandemic (having finally got Brexit done), Chancellor Rishi Sunak faced his second Budget with the unenviable task of seeking to support the economy ...

  4. Legal news
    19 October 2021
    Digital Services Tax in Spain
    www.twobirds.com/en/news/articles/2019/global/digital-services-tax-in-spain

    The Spanish DST Law was approved in October 2020, although it came into force for the first time last January 16, 2021. Even though Spanish DST Law has been enacted, further regulation describing how to effectively ...

  5. Legal news
    19 October 2021
    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 ...

  6. Legal news
    19 October 2021
    Digital Services Tax in the UK
    www.twobirds.com/en/news/articles/2019/global/digital-services-tax-in-the-uk

    The OECD's two-pillar plan to reform international corporate tax announced on 1 July 2021 will see the withdrawal of the UK's Digital Services Tax ("DST") of 2% on the revenues of search engines, social media platforms ...

  7. Legal news
    19 October 2021
    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 ...

  8. Legal news
    10 July 2019
    Italy: "Growth Decree 2019" – Tax impacts for Italian entities
    www.twobirds.com/en/news/articles/2019/italy/italy-growth-decree-2019-tax-impacts-for-italian-entities

    Our tax alert will provide an outline of the main tax provisions having an impact for the Italian entities.

  9. Legal news
    25 November 2020
    Tax Focus on Advanced Pricing Agreements in Italy
    www.twobirds.com/en/news/articles/2020/italy/alert-tax-focus-apa

    APAs are now well known to Italian companies belonging to multinational groups, which intended (or intend) to agree on the correct remuneration of intra-group transactions with the Revenue Agency, in order to avoid tax ...

  10. Legal news
    04 December 2020
    New Provision of the Italian Revenue Agency: news regarding the transfer pricing documentation
    www.twobirds.com/en/news/articles/2020/italy/alert-tax-transfer-pricing

    On 23 November 2020, the Italian Revenue Agency published the new Administrative Provision n. 360494 (the “Provision”), endorsed in the Decree of the Ministry of Economy and Finance of 14 May 2018 (the “Decree”) which ...