The ITPF News Blog is managed by the students at the University of Florida Levin College of Law International Tax LLM Program.
By Giuliana Polacco, Annarita De Carne, Simon Gough, Montserrat Turrado, Lara de la Rosa, Sophie Dorin, and Willem Bongaerts
The introduction of a Digital Services Tax (DST) to ensure that profits are taxed where economic value is created has been object of tough debate over recent years. The unilateral attempts of single countries to tax multinational companies active in digital business was initially addressed at EU level by the European Commission, which tried to propose a harmonized set of rules to tax companies rather than leaving this to individual EU member states.
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