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.