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.
A Critical Review of Italy’s Digital Services Tax
Dario Stevanato
2020-01-01
Abstract
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.File in questo prodotto:
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A Critical Review of Italy’s Digital Services Tax.pdf
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