Italy: Introduction of annual budget including digital service tax of 3 percent
Description
Introduction of annual budget including digital service tax of 3 percent
The 2020 Budget Law was introduced to the Italian Senate. It includes the establishment of a new operational digital service tax. The tax applies to the following services: (1) targeted advertising, (2) provision of a digital interface that allows i…
Scope
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
online advertising provider, platform intermediary: user-generated content, other service provider
Implementation Level
national
Government Branch
legislature
Government Body
parliament
Complete timeline of this policy change
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2019-11-02
under deliberation
2019-12-16
under deliberation
2019-12-27
adopted