Policy paper

Corporate tax and the digital economy: Autumn Budget 2017 brief

Details of the government’s reforms to corporate tax in relation to the digital economy.



Autumn Budget 2017 announced changes to withhold tax designed to stop primarily digital multinationals shifting profits to low-tax countries to avoid corporation tax.

Alongside this, the government call for an ambitious international process to ensure global tax standards are updated for the digital age.

This document sets out the background to corporate tax and the digital economy and details of the government’s approach.

Published 22 November 2017