The proposal would introduce a Digital Services Tax (DST) to apply from 1 July 2025 with the following characteristics:

Liable Entities and Assessable Revenues:

The DST would apply to digital services companies with total worldwide revenue from all sources exceeding €750m (‘liable entities’) that receive revenue from the following specified digital services:

The proposal would introduce a Digital Services Tax (DST) to apply from 1 July 2025 with the following characteristics:

Liable Entities and Assessable Revenues:

The DST would apply to digital services companies with total worldwide revenue from all sources exceeding €750m (‘liable entities’) that receive revenue from the following specified digital services:

The proposal would introduce a Digital Services Tax (DST) to apply from 1 July 2025 with the following characteristics:

Liable Entities and Assessable Revenues:

The DST would apply to digital services companies with total worldwide revenue from all sources exceeding €750m (‘liable entities’) that receive revenue from the following specified digital services:

The proposal would introduce a Digital Services Tax (DST) to apply from 1 July 2025 with the following characteristics:

Liable Entities and Assessable Revenues:

The DST would apply to digital services companies with total worldwide revenue from all sources exceeding €750m (‘liable entities’) that receive revenue from the following specified digital services:

The proposal would introduce a Digital Services Tax (DST) to apply from 1 July 2025 with the following characteristics:

Liable Entities and Assessable Revenues:

The DST would apply to digital services companies with total worldwide revenue from all sources exceeding €750m (‘liable entities’) that receive revenue from the following specified digital services:

The proposal would introduce a Digital Services Tax (DST) to apply from 1 July 2025 with the following characteristics:

Liable Entities and Assessable Revenues:

The DST would apply to digital services companies with total worldwide revenue from all sources exceeding €750m (‘liable entities’) that receive revenue from the following specified digital services:

The proposal would introduce a Digital Services Tax (DST) to apply from 1 July 2025 with the following characteristics:

Liable Entities and Assessable Revenues:

The DST would apply to digital services companies with total worldwide revenue from all sources exceeding €750m (‘liable entities’) that receive revenue from the following specified digital services:

The proposal would introduce a low-rate financial transactions tax (FTT) of:

• 0.1% tax rate for transactions involving equity securities and debt securities
• 0.012% tax rate for transactions involving derivatives

The proposal would apply on an ongoing basis from 1 July 2025.

The proposal would introduce a low-rate financial transactions tax (FTT) of:

• 0.1% tax rate for transactions involving equity securities and debt securities
• 0.012% tax rate for transactions involving derivatives

The proposal would apply on an ongoing basis from 1 July 2025.

The proposal would introduce a low-rate financial transactions tax (FTT) of:

• 0.1% tax rate for transactions involving equity securities and debt securities
• 0.012% tax rate for transactions involving derivatives

The proposal would apply on an ongoing basis from 1 July 2025.