The Spanish government approved, on 18 February 2020, a bill for a digital service tax (DST) for discussion by the parliament[1]. The current government has a majority consensus on the new tax with the rest of the political parties, and it is, therefore, very likely to pass the bill. Background: EU Proposal The Spanish Digital…

The judgments of the European Court of Justice (ECJ) on the withholding tax exemption provided by the Interest and Royalties Directive (available here – the ‘IRD judgment’) and the Parent-Subsidiary Directive (available here – ‘the PSD judgment’) on February 26, 2019 (‘the Danish cases’) have raised many issues to discuss. As some authors have pointed…