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- W3202434107 abstract "The Spanish Digital Service Tax is based on the Proposal for a Council Directive on a common system for a digital services tax on revenues resulting from certain digital services COM/2018/0148 final – 2018/073 (21 March, 2018).The proposal for a DST was presented by the EU Commission as a short-term remedy for the under-taxation of digital platforms, before a new consensus on multilateral tax reform can be reached within the OECD during 2020.Due to the reticence of several member states, in March 2019[3] another proposal was presented which significantly narrowed the scope to target only revenues from digital advertising. Despite the changes of 2019, Ireland, Sweden and Denmark maintained their opposition to the EU’s digital tax, forcing the EU to put on hold the European solution and focus instead on the OECD’s ongoing work on tax challenges arisen in the digital economy.As a result of the lack of consensus mentioned, there are several individual countries, including in the EU, that plan to move ahead with their own, separate Digital Service Tax proposals." @default.
- W3202434107 created "2021-10-11" @default.
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- W3202434107 date "2020-02-24" @default.
- W3202434107 modified "2023-10-03" @default.
- W3202434107 title "Spain Has Approved the Digital Service Tax: The Controversy Is Served" @default.
- W3202434107 hasPublicationYear "2020" @default.
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