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  1. Legal news
    23 January 2020
    Permanent Establishment: a new tax regime for the modern digital economy?
    www.twobirds.com/en/news/articles/2020/italy/permanent-establishment-a-new-tax-regime-for-the-modern-digital-economy

    Our Milan Tax team takes a look at how tax authorities are expanding their interpretation of the concept of Permanent Establishment (PE) in order to increase tax revenues and ask what this might mean for digital ...

  2. Legal news
    15 April 2021
    DAC7 – Reporting obligations for digital platform operators
    www.twobirds.com/en/news/articles/2021/belgium/belgium-dac7-reporting-obligations-for-digital-platform-operators

    On 22 March 2021, the EU Council adopted a seventh Directive on Administrative Cooperation between EU Member States in the field of taxation (2021/514/EU) (“DAC7”). It imposes digital platform operators to collect and ...

  3. Legal news
    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 ...