UK publishes draft digital services tax legislation

The UK has released draft legislation on its 2% digital services tax (DST) proposal.

The draft DST legislation, published on 11 July, will impose the tax from 1 April 2020, on groups with consolidated worldwide digital services revenue exceeding £500m and UK digital services revenue exceeding £25m.

Rhiannon Kinghall Were recently spoke to Tax Notes Today International about this topic for an article first published on 12 July 2019.