- Taxing the digital economy—the EU’s latest proposals
- Original news
- What is the EU’s proposed DST?
- What changes has the ECON committee made to the Commission’s original proposal?
- How does the DST fit in with the EU’s longer-term proposals for taxing digital businesses?
- What is the likely timescale for implementing the DST, and what are the EU procedural hurdles?
- Are the EU’s proposals in line with the UK’s work on corporate tax and the digital economy? Is the UK likely to get there first?
Tax analysis: In its ongoing attempts to find a suitable framework for the taxation of e-commerce, the EU Parliament economic and monetary affairs (ECON) committee has called for a digital services tax (DST) at 5%. Anne Fairpo of Temple Tax Chambers considers the latest proposals and explains why they are far from being the final word on the subject.
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