{"id":7024,"date":"2019-02-06T15:24:38","date_gmt":"2019-02-06T14:24:38","guid":{"rendered":"https:\/\/it.andersen.com\/web-tax-in-italy-could-create-double-imposition\/"},"modified":"2020-06-26T17:18:38","modified_gmt":"2020-06-26T15:18:38","slug":"web-tax-in-italy-could-create-double-imposition","status":"publish","type":"post","link":"https:\/\/it.andersen.com\/en\/web-tax-in-italy-could-create-double-imposition\/","title":{"rendered":"Web tax in Italy could create double imposition"},"content":{"rendered":"<p>Maricla Pennesi and Giovanni Gallucci, partners of Andersen, analyze the taxation of digital services in an article published by <em>Il Sole 24 Ore<\/em>, section <em>Norme e Tributi<\/em>.<\/p>\n<p>The web tax has been officially introduced in Italy by the Budget Law 2019\u00a0waiting\u00a0for an agreement at European level to standardize and introduce the <strong>digital services tax<\/strong> (DTS).<\/p>\n<p>The Italian legislation, however, did not take into account where the companies are located, thus not distinguishing between domestic, EU or non-EU companies, resulting in a potential double taxation problem.<\/p>\n<p>The introduction of the web tax in the\u00a0European area has been announced in Spain, France, Austria and the United Kingdom. The need to promote a common transnational solution is evident in order to introduce effective homogeneous taxation instruments in the digital economy.<\/p>\n<p>The article is accompanied by a comparative table on the various regulations in these countries, with data provided by Andersen Global&#8217;s European colleagues.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Maricla Pennesi and Giovanni Gallucci, partners of Andersen, analyze the taxation of digital services in an article published by Il Sole 24 Ore, section Norme e Tributi. The web tax has been officially introduced in Italy by the Budget Law 2019\u00a0waiting\u00a0for an agreement at European level to standardize and introduce the digital services tax (DTS). [&hellip;]<\/p>\n","protected":false},"author":29,"featured_media":8457,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[52],"tags":[],"_links":{"self":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts\/7024"}],"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\/29"}],"replies":[{"embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/comments?post=7024"}],"version-history":[{"count":1,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts\/7024\/revisions"}],"predecessor-version":[{"id":10085,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts\/7024\/revisions\/10085"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/media\/8457"}],"wp:attachment":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/media?parent=7024"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/categories?post=7024"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/tags?post=7024"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}