Cullen International has published a new benchmark looking at whether EU member states have proposed or adopted specific taxes on online platforms.
At EU level, the European Commission has proposed to create a digital services tax (DST) of 3% of the revenues generated from certain digital services in each EU member state.
The Commission is aiming for the DST to apply across the EU from 1 January 2020.
Three from the nine researched EU countries are already planning to introduce their own national taxes on digital services:
- Italy (in Jan. 2019);
- Spain (in 2019); and
- UK (in April 2020).
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