Commentary

D2.802 Digital services tax—definition of digital services activity

Corporate tax
Corporate tax | Commentary

D2.802 Digital services tax—definition of digital services activity

Corporate tax | Commentary

D2.802 Digital services tax—definition of digital services activity

Digital services tax (DST) is a 2% tax on the revenues of digital services activities which derive value from UK users when the group's worldwide revenues from these digital activities are more than £500m and more than £25m of these revenues are derived from UK users. There are three kinds of activity which meet the definition of digital services activity1. The three activities are:

  1.  

    •     a social media service

  2.  

    •     an internet search engine

  3.  

    •     an online marketplace

Each of a business's online activities will need to be separately considered as to whether

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