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A collection of the brief insights throughout October 2020 of the type provided on an ad hoc basis in our Latest digital tax byte update.

1 October 2020

The newly formed coalition government in Belgium has agreed to implement a digital services tax by 2023 if no international solution is achieved by then. The coalition agreement (pg. 65) notes that an international solution is preferred but emphasizes a perceived problem with certain companies not paying tax where value is created, generating “unfair competition”.

10 October 2020

On 7 October, the Spanish Senate gave approval to the proposed digital services tax (DST) law that had passed the lower house chamber earlier in the summer. The bill requires in-scope digital service companies with more than €750M global revenues and €3M Spanish revenue to pay a 3% tax on local in-scope gross revenue. Once the bill is published in the Official Bulletin, it will become effective three months later (so the expectation is January 2021).