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Digital Business Lawyer

The new web tax in Italy

At the close of 2017, the Italian Parliament passed the Italian Budget Law 2018 (the ‘Budget Law’), which contains provisions regarding a new so-called ‘Web Tax’ for B2B digital transactions, in an effort to tackle the lack of localised taxation for transactions carried out by major multinational digital businesses. Giuliano Necchi, Partner at Necchi Sorci & Associati, and Daniela De Pasquale, Partner at D&P Studio Legale, provide insight into Italy’s new Web Tax and how it may impact the continuing debate at EU level over the taxation of digital services.

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