Commentary

D2.803 Digital services tax—definition of a user and a UK user

Corporate tax
Corporate tax | Commentary

D2.803 Digital services tax—definition of a user and a UK user

Corporate tax | Commentary

D2.803 Digital services tax—definition of a user and a UK user

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.

The definition of a users excludes group companies and employees acting in the course of the group's business1. Thinking of users as independent individuals or businesses utilising the service, a UK user is then defined as where it is reasonable to assume that

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