World tax challenges in digital economy

World tax challenges in digital economy

The OECD has recently released that the International community has renewed commitment to address tax challenges from digitalisation of the economy. The OECD / G20 Inclusive Framework on BEPS, which groups 137 countries and jurisdictions, agreed during its 8-9 October...
The new Spanish “Google tax”

The new Spanish “Google tax”

The new Tax on Digital Services, the so -called “Google tax”, will enter into force on January 16, 2021, with the purpose of levying the rendering of services identified as “digital services”. Its scope is expected to be limited as only companies with a turnover...