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Articles

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Taxing the new self-employed

United Kingdom - July 18 2019 The question of how the tax regime should adapt to reflect modern working practices is a difficult one. There has been a rise in the number of...

Is a digital services tax potentially State aid?

European Union - May 24 2019 State aid is not a tax specific concept, but rather a more general principle designed to stop EU member states from interfering in competition by...

Austria tackles the digital economy

Austria - April 4 2019 Austria is planning to raise more than 200 million euros per annum in taxes from the digital economy. This apparently represents 0.2 percent of...

Taxing the sharing economy

United Kingdom, OECD, Italy - March 29 2019 In 2017 the OECD asked a group (made up of the UK and Italian tax authorities) to look at how countries could ensure that income from the sharing and...

France's tech tax provokes outrage

OECD, France - March 7 2019 The French finance minister has brought forward legislation to introduce (retrospectively from 1 January) a 3 digital services tax to be levied on...