Updates: Digital Services Tax Manual
2023
Definition of Revenues for DST
Added discontinued operations section and changed headings from bold text to heading format
Online Marketplace - Condition A
Correcting incorrect section number reference and other formatting changes.
2021
Update incorrect legislation references.
Adding links to improve navigation to further information following user feedback
2020
Formatting changes for readability.
Revenues Arising in Connection with Multiple Services
small updates
small updates
format update
small update
Digital Services Activities - Overview
small edits
Added page
Update list of similar foreign DSTs
Submitting Returns and Completing the Self-Assessment
Adding sub page
Notifying When Threshold Conditions Have Been Met
Adding new sub-page
Allocating the DST Charge to Members of the Group
Title Capitals
Identifying Business Users in a Corporate Group
Title capitals
Identifying the Relevant User in Long Value Chains
Title capitals
Updated text
Adding sub-pages