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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 ...
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 ...
Our tax alert will provide an outline of the main tax provisions having an impact for the Italian entities.
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 ...
The CFA Toolkit has been designed to help a wide range of clients implement their reasonable procedures under the Criminal Finances Act in a cost and time effective manner.
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 ...
With the economic backdrop dominated by COVID-19, rather than Brexit, and a Chancellor only weeks into the job, Rishi Sunak had a challenging Budget to deliver. After the announcement of a £30bn package of emergency ...
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