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 ...

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 ...

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 ...