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 Kingd...
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 ...
With the rise of digital services taxes (DSTs) all over the world, questions have arisen regarding their compatibility with international trade law. Betwee... A Pirlot,H Culot - 《Journal of World Trade》 被引量: 0发表: 2021年 Standardisation in payments for digital commerce: Where are we,...
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...
The United States has resolved a key point of trade friction with Europe after inking a deal to end controversial digital services taxes on American tech giants. Washington said Thursday it will remove punitive tariffs on products from Austria, France, Italy, Spain and Britain as part of the de...
In response to base erosion and profit shifting by multinational enterprises, states increasingly complement their corporate income taxes with new taxes that seek to secure tax revenue otherwise lost under ordinary corporate income tax. The European Union also seems to favour a new tax on certain di...
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 mor...
France's new digital services tax has opened a can of worms. Here's everything you need to know about what's going on.
One example involves discriminatorydigital services taxes. France has enacted a “Gafa tax” (Google, Amazon, Facebook and Apple) aimed at stripping revenue from US digital platforms and advertisers in the hope that French companies will take customers from US rivals. Similar taxes are being prepar...