VAT measures addressing tax challenges from digitalisation of economy | Practical Law

VAT measures addressing tax challenges from digitalisation of economy | Practical Law

A summary of action taken in the UK to address the challenges to VAT posed by digitalisation, in response to the work of the OECD, following on from the BEPS Action 1 report, in relation to what (if any) long-term changes should be made to the international (direct) tax rules (specifically, nexus rules and the (transfer pricing) arm's length principle) to reflect how value is created in the digital economy.

VAT measures addressing tax challenges from digitalisation of economy

Practical Law UK Practice Note Overview w-032-1205 (Approx. 11 pages)

VAT measures addressing tax challenges from digitalisation of economy

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A summary of action taken in the UK to address the challenges to VAT posed by digitalisation, in response to the work of the OECD, following on from the BEPS Action 1 report, in relation to what (if any) long-term changes should be made to the international (direct) tax rules (specifically, nexus rules and the (transfer pricing) arm's length principle) to reflect how value is created in the digital economy.