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A collection of the brief insights throughout November 2023 of the type provided on an ad hoc basis in our Latest digital tax byte update.

28 November 2023 - Canada confirms in its fall economic statement the intention to go ahead with a DST

Highlights of Canada's 2023 federal Fall Economic Statement included Deputy Prime Minister and federal Minister of Finance, Chrystia Freeland, confirming the August 2023 legislative proposals on introducing a digital services tax. Canada had refused to join other countries that agreed further to hold off unilateral measures pending Pillar One developments. 

The revised draft legislation is included in a bill related to the statement.

22 November 2023 - UK incorporates digital platform operator reporting into HMRC manual