global tax insight - issue 5 31 Oct 2019

The Spanish Digital Tax 

The process for reviewing current tax rules as they apply to the digital economy has been taking place at international level, both within the OECD and the EU, for years.  However, since the adoption and implementation of these measures agreed at international and multilateral level could take a long time, Spain has begun to adopt, on an interim basis, unilateral measures to try to address this problem.

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The information provided is not intended to be a comprehensive review of all developments in the law and practice, or to cover all aspects of those referred to.
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