The Resource Finance Act 2020 Notes : Part 2 Sections 39-72: the UK's digital services tax

Finance Act 2020 Notes : Part 2 Sections 39-72: the UK's digital services tax

Label
Finance Act 2020 Notes : Part 2 Sections 39-72: the UK's digital services tax
Title
Finance Act 2020 Notes : Part 2 Sections 39-72: the UK's digital services tax
Creator
Subject
Language
  • eng
  • eng
Summary
This note highlights the introduction by the Finance Act 2020 Pt 2 of a digital services tax (DST) on the income of large companies offering a social media platform, online marketplace or search engine to UK users. It discusses the controversy over the timing of the tax, its wider context, the debate over its objective, and the difficulties arising from its design. It considers whether the DST will be a temporary measure. The DST?s purported target is the value created for these businesses by UK users
Citation source
In: British tax review. - London. - (2020), no. 4 ; p. 469-483
http://library.link/vocab/creatorName
Vella, J
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • DST
  • digital economy
  • information technology
Label
Finance Act 2020 Notes : Part 2 Sections 39-72: the UK's digital services tax
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2020/A-D/BTR/4_469-483.pdf
Publication
Note
20201126

Library Locations

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