A Critical Examination of the Proposed UK Digital Services Tax

Journal
Obuoforibo, B.R.
United Kingdom
European Taxation 2019 (Volume 59), No. 11
FormatPDF
EUR
40
| USD
45 (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.