Digital services tax: introduction

Part of Finance Bill – in a Public Bill Committee at 12:00 pm on 11th June 2020.

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On the international ramifications of the UK’s digital services tax, the Minister will no doubt be aware of concerns about the potential for double taxation. The publication Tax Journal has warned that the digital services tax may well breach both double tax treaties and international trade law, and that point is echoed by the Chartered Institute of Taxation. Does the Minister agree with those assessments, and will he outline the Government’s wider thinking about the possibility that the measure leads to double taxation?