New benchmark on taxation of online platforms in Europe 08 November 18

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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