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".

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 ...

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.

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 ...

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 ...

21 September 2020
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 ...

06 July 2020
Digital Services Tax in the UK
www.twobirds.com/en/news/articles/2019/global/digital-services-tax-in-the-uk

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 ...

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 ...

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 ...

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 ...