{"id":13586,"date":"2021-03-30T18:43:06","date_gmt":"2021-03-30T16:43:06","guid":{"rendered":"https:\/\/it.andersen.com\/?p=13586"},"modified":"2021-03-30T18:46:00","modified_gmt":"2021-03-30T16:46:00","slug":"pennesi-and-marconi-comment-the-new-web-tax","status":"publish","type":"post","link":"https:\/\/it.andersen.com\/en\/pennesi-and-marconi-comment-the-new-web-tax\/","title":{"rendered":"Web tax: Pennesi and Marconi comment the new Digital Service Tax"},"content":{"rendered":"

In her article in\u00a0Il Sole 24 Ore<\/a>,\u00a0Maricla Pennesi<\/a> – Andersen European and Italian tax coordinator and equity partner – highlights the main points of Circular 3\/E on web tax. The Agenzia delle Entrate (Italian Revenue Agency) document clarifies the four key criteria of the January 15 ruling on the Digital Service Tax: digital interface, intermediation, conveyance, and targeted advertising.<\/p>\n

Francesco Marconi<\/a>, equity partner and Tax International Contact partner, also commented on the web tax in the article published on Italia Oggi 7<\/a>, an economical, political and juridical daily newspaper.<\/p>\n

 <\/p>\n

The web tax refers to revenues arising from the supply of these digital services:
\n– conveying advertising on digital interface aimed at its users
\n– making available a multilateral digital interface that enables users to be in contact and interact with each other, also to facilitate the direct supply of goods or services
\n– transmission of data collected by users and generated by the use of a digital interface.<\/p>\n

Services linked to regulated activities (such as financial or communication services) and\/or subject to excise duty (e.g. energy) and ancillary services are excluded from the tax.<\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

In her article in\u00a0Il Sole 24 Ore,\u00a0Maricla Pennesi – Andersen European and Italian tax coordinator and equity partner – highlights the main points of Circular 3\/E on web tax. The Agenzia delle Entrate (Italian Revenue Agency) document clarifies the four key criteria of the January 15 ruling on the Digital Service Tax: digital interface, intermediation, […]<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[52],"tags":[],"class_list":["post-13586","post","type-post","status-publish","format-standard","hentry","category-press"],"acf":[],"_links":{"self":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts\/13586","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/comments?post=13586"}],"version-history":[{"count":4,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts\/13586\/revisions"}],"predecessor-version":[{"id":13596,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts\/13586\/revisions\/13596"}],"wp:attachment":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/media?parent=13586"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/categories?post=13586"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/tags?post=13586"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}