Digital services tax, Intertax, Spain

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(Forthcoming: Intertax, vol. 49, 2021, issue 6/7) The Spanish digital services tax (hereinafter DST)[1] came into force 16 January 2021 replicating the European draft directive except for some minor deviations. In essence, it applies a 3% tax on the revenues obtained by taxpayers as a result of the supply of certain digital services to users…

Digitalization, Tax Policy

(Universidad Carlos III de Madrid)/ /1 Comment

The benefit principle is widely known as a traditional justification for the imposition of taxes. Broadly speaking, it has customarily implied that taxpayers ought to contribute to government in proportion to the benefits obtained from government institutions and programs[1]. Today, the usefulness of the traditional version of the benefit principle appears to be confined to…