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Division D2.8 Digital services tax

Corporate tax

Division D2.8 Digital services tax

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D2.801 Digital services tax (DST)鈥攂ackground and scope

D2.802 Digital services tax鈥攄efinition of digital services activity

D2.803 Digital services tax鈥攄efinition of a user and a UK user

D2.804 Calculating the charge to digital services tax

D2.805 Digital services tax鈥攃ompliance and reporting

D2.806 Digital services tax鈥攁nti-avoidance

D2.807 Digital services tax鈥攄eductibility for corporation tax purposes

D2.808 Digital services tax鈥攁dministration

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