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The Digital Services Tax

05/11/2018

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The Digital Services Tax (“DST”), nicknamed the ‘Tech Tax’ in the media, will introduce a 2% charge from April 2020 on the revenues (not profits) generated by certain digital businesses from UK user participation. DST brazenly targets the likes of Facebook, Google and other so-called Tech Giants.

Miranda Cass and Julia Cockroft discuss:

  • What has been proposed
  • How it will work in practice
  • Who it targets
  • What the key challenges are
  • What the wider international implications are
  • What the next steps are

This article was first published in LexisNexis. View the full PDF here.


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