Summary

Guidance manual explaining the structure and details of Digital Services Tax.

Contents

  1. DST01000
    Introduction
  2. DST10000
    Digital Services
  3. DST20000
    Digital Services Revenues
  4. DST30000
    UK Users
  5. DST40000
    Calculating DST Liability
  6. DST50000
    Responsible Member
  7. DST60000
    Compliance Framework