- Taxation and the digital economy—Update
- What is the background to this updated position paper?
- What further details are provided on how user participation creates value for online digital businesses?
- What does the government believe is the best way to capture ‘user-created value’?
- What amendments is the government suggesting to the international corporate tax framework?
- Are the suggestions made in this respect workable and are there any outstanding issues or concerns?
- What interim measures are being suggested and how will they work?
- What are the potential further consequences of the proposals?
- What are the next steps?
Tax analysis: The government's Spring Statement in March 2018 included an updated position paper on corporate tax and the digital economy, to address feedback provided during public consultation. Sarah Squires, barrister at Old Square Tax Chambers, comments on the updated position paper.
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