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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".
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 ...
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.
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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