Italy: Consultation opened on draft decree for the implementation of the digital service tax
Description
Consultation opened on draft decree for the implementation of the digital service tax
The Italian Tax Authority opened the consultation on the decree for the implementation of the digital service tax established in the 2020 Budget Law. The decree provides clarification on the persons and services subjected to the tax, the location of…
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
executive
Government Body
tax authority
Complete timeline of this policy change
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2020-12-17
in consultation
2020-12-31
processing consultation