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...
Freshfields Technology Quotient
Insights at the intersection of technology and the law
Executive Summary:
The Court of Justice has held that Italian rules imposing withholding tax (WHT) and data-gathering obligations on...
Executive Summary:
The Court of Justice has held that Italian rules imposing withholding tax (WHT) and data-gathering obligations on...
On 18 October 2022, the UK Government published draft regulations to implement the OECD’s “model rules for reporting by platform...
The suite of policies announced by the Chancellor at the 2021 Autumn Budget was accompanied by a host of technical changes and...
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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