A Critical Examination of the Proposed UK Digital Services Tax

Journal
Author
Obuoforibo, B.R.
Country
United Kingdom
Published Date
Issue
European Taxation 2019 (Volume 59), No. 11
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In this article, the author critically examines the United Kingdom’s proposed digital services tax, focusing on its main features, the scope of the charge and potential issues arising from its implementation.