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