The Digital Service Tax in Italy: Main Characteristics and Practical Issues

Journal
Author
Bellavite, L.; Morabito, D.; Tognettini, R.
Country
European Union; Italy
Published Date
Issue
European Taxation 2020 (Volume 60), No. 8
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In this article, the authors analyse the Italian digital services tax, which took effect on 1 January 2020, comparing it with the European Commission proposal.