A Critical Review of Italy’s Digital Services Tax

Journal
Stevanato, D.
European Union; Italy; OECD
Bulletin for International Taxation 2020 (Volume 74), No. 7
FormatPDF
EUR
40
| USD
45
(VAT excl.)

Following some unsuccessful attempts, Italy has enacted a new digital services tax broadly in line with the European Commission’s DST Proposal. Targeted at selected digital services and large undertakings, the Italian levy shares the flaws of the Commission’s design. It also gives rise to further concerns as it deviates from the DST Proposal.