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Digital Business Lawyer

The digital economy and the extending scope of UK tax

On 22 November 2017, the UK Government’s HM Treasury published the position paper ‘Corporate tax and the digital economy.’ By taking the view that “a multinational group’s profits should be taxed in the countries in which it generates value,” the UK Government’s position is likely to draw the attention of many major digital businesses, particularly those who have large user bases in the UK but are not based there for tax reasons. Paul Smith and Robert Harness, of Blick Rothenburg, in this article provide insight into how the UK’s approach to taxing digital multinationals has developed over recent years, before discussing the Government’s approach going forward as outlined in its position paper.

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