The EU proposal to introduce a form of digital services tax (DST), that is, a tax on the sales revenues of firms whose main activities are in the digital sector, has attracted a lot of attention.
This note will first explain some key issues raised in relation to the introduction of a DST at European level. A discussion of the growth of unilateral measures follows, and the possible effect on Irish corporate tax revenues. Finally, the key issue of the definition of the location of permanent establishment is discussed.
This exceprt is from an article on the website MNE Tax and can be accessed here: https://mnetax.com/a-digital-tax-is-coming-what-are-the-potential-costs-to-ireland-31035