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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 ...
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 ...
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 ...