Extracting the Digit: Recent UK Reforms and New Proposals for Taxing the Digital Economy

Journal
Burchner, A.
European Union; OECD; United Kingdom
Bulletin for International Taxation 2019 (Volume 73), No. 6/7
FormatPDF
EUR
40
| USD
45
(VAT excl.)

In this article, the author considers the (potentially adverse) implications of the measures that the United Kingdom has introduced, or intends to apply, in response to the tax issues raised by the advent of the “digital economy”.