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United Kingdom - A Critical Examination of the Proposed UK Digital Services Tax

Country:
United Kingdom
Author:
B.R. Obuoforibo
Issue:
European Taxation, 2019 (Volume 59), No 11
Published:
1 October 2019
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.
 
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