It is clear from the recent HM Treasury consultation document that an online sales tax (OST) applied to certain sales to UK customers would be a very complex measure, even though its aim of levelling the playing field between retailers operating on the high street and those operating online seems simple enough. It remains to be seen whether there is any appetite for yet another complex tax and what would prevent the OST from being counted as a “similar measure” to the digital services taxes (DSTs) prohibited under international tax reform proposals.
Source: europeantax.blog
