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Company belonging to Euro 750 Mio Group, will pay DST regardless of their digital service turnover in Italy. ...more
Addressing the tax challenges arising from the digitalization of the economy has been a top priority of the Base Erosion Profit Shifting (BEPS) project of the Organization for Economic Cooperation and Development (OECD)/G-20...more
The OECD/G20 two-pillar project on tax reform has gotten a boost from the Biden administration’s renewed interest in the negotiations and proposals of the project, although these proposals have not been universally embraced. ...more
A digital services tax for “tech giants”, additional conditions for Entrepreneurs’ Relief, amendments to the loss relief rules, and a host of tax-avoidance measures: we outline the key tax proposals from the Autumn Budget...more