Online platforms - withholding tax obligations not a breach of EU law (Airbnb v ITA)
Executive Summary:
The Court of Justice has held that Italian rules imposing withholding tax (WHT) and data-gathering obligations on...
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Online platforms - withholding tax obligations not a breach of EU law (Airbnb v ITA)
Executive Summary:
The Court of Justice has held that Italian rules imposing withholding tax (WHT) and data-gathering obligations on...
Model Reporting Rules for Online Platforms: draft UK regulations
On 18 October 2022, the UK Government published draft regulations to implement the OECD’s “model rules for reporting by platform...
UK Autumn Budget 2021: More tweaks to DPT
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The OECD and European Commission have published proposals for online platforms to conduct due diligence on users and make annual reports...
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