- Adapting the corporate tax system for the digital economy
- What is the background to this paper?
- What does the paper say about corporation tax and the digital economy?
- What types of digital business are affected?
- How does the government propose the issues are dealt with?
- What other steps has the government taken to address the issues?
- What are the potential further consequences of the proposals?
Tax analysis: In November 2017 HM Treasury issued an open consultation on corporate tax and the digital economy. The consultation comprises a position paper setting out the government’s view on the challenges posed by the digital economy for the corporate tax system, and its preferred solutions. Sarah Squires, barrister at Old Square Tax Chambers, comments on the paper.
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