Italian Finance Minister Roberto Gualtieri reportedly announced on 10 October 2019 that Italy is moving forward with the implementation of its digital services tax (DST) with effect from 1 January 2020. The tax is similar to the DST proposed by the European Commission and the DST recently introduced by France. Key points of the Italian DST include:
- The DST applies to both resident and non-resident companies meeting the following conditions at the company or group level:
- Total revenue of at l…