Post-Brexit the UK is no longer bound to implement new European law. However there is still much to be gained from looking to what our European neighbours are proposing on the tax front. The increased international focus on taxation of the digital economy is of wide interest making it useful to have a working understanding of the different proposals that exist from major players on the world stage. Additionally any measures that Europe proposes (and the challenges it faces in trying to frame those measures) are instructive for any other jurisdiction or group of jurisdictions considering their own move towards taxing digital businesses in a different way.
It is in this light that this...
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Post-Brexit the UK is no longer bound to implement new European law. However there is still much to be gained from looking to what our European neighbours are proposing on the tax front. The increased international focus on taxation of the digital economy is of wide interest making it useful to have a working understanding of the different proposals that exist from major players on the world stage. Additionally any measures that Europe proposes (and the challenges it faces in trying to frame those measures) are instructive for any other jurisdiction or group of jurisdictions considering their own move towards taxing digital businesses in a different way.
It is in this light that this...
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