digital taxesindirect discriminationEU lawlegalityfundamental freedomsVodafoneTescoThis Essay argues that EU taxpayers may challenge digital services taxes as violations of EU law. Specifically, because they exempt all but the very largest comMason, Ruth...
Apple is not the only company passing on the costs of the new taxes. In a statement a few days ago, Google told advertisers: "As of November 1, 2020, a 2% UK DST (digital services tax) Fee will be added to your next invoice or statement for ads served in the United Kingdo...
This chapter discusses the Commission’s proposal for a special tax on digital services, first presented in 2018. The aim of this proposal was to increase the tax in the country where the value for the digital company in question is created. The chapter compares the proposals for a special ...
For example, there are good arguments to claim that digital services taxes would operate as de-facto tariffs, violating the WTO law. That means a country – for example the US – can make a WTO claim against the country that has introduced digital services taxes. WTO cases ...
However, it is unclear whether national digital taxes can overcome the tax challenges stemming from the increasing digitalisation of the economy. Thus, newly proposed and implemented national digital taxes in Europe are thoroughly elaborated in the context of their relationship with double tax treaty ...
European leaders appear to be standing firm on plans to impose digital services taxes on U.S. tech giants in the coming months, despite President Trump threatening to retaliate against the move. How long that resistance against the U.S. can last amid the threat of retaliatory tariffs on Euro...
Canada and other countries want to be able to impose taxeson profits madefrom online marketplace services, advertising services, social media services, and revenue made from selling user data. To qualify under the Canadian law, a tech company would have to have made $750 million or mo...
The idea behind CBDCs is that individuals and firms would be issued with digital wallets by their central bank with which to make payments, pay taxes and buy shares or other securities. Whereas with today’s bank accounts, there is always the outside possibility that customers are unable to ...
The top countries offering digital nomad visas in 2024 range from the Caribbean to Europe's hubs. Here's where to find your remote work spot.
The talk of the town: Digital services tax: U.S. 301 probe ratchets up the debate . The Office of the U.S. Trade Representative said will launch a Section 301 probe into taxes on digital services, as an increasing number of U.S. trading partners, including the European Union, impose ...