The latest addition to our series of brief insights into the workings of the UK and supranational bodies reviewing the taxation of digitalisation of business.
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