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Comment: Digital tax reform and the challenges facing policy makers

Government policy is always about trade-offs and nowhere is this more apparent than tax policy, writes former Treasury minister David Gauke. 

The recent row between the UK and US governments on the digital services tax attracted plenty of national attention. Most of the coverage focused on the implications for obtaining a free trade agreement with the US supposedly one of the benefits of Brexit. Having been somewhat involved in the Brexit debate I took a strong interest in this angle (it turns out that getting a free trade deal with the US might be complicated who would have guessed?). However for me the discussion brought back memories of a simpler more innocent time when I had the privilege of being the minister for tax.

From 2010 I spent six years dealing with tax policy and tax administration. In my wholly objective...

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