{"id":13586,"date":"2021-03-30T18:43:06","date_gmt":"2021-03-30T16:43:06","guid":{"rendered":"https:\/\/dev.andersen.dotandmedia.com\/?p=13586"},"modified":"2021-03-30T18:46:00","modified_gmt":"2021-03-30T16:46:00","slug":"pennesi-and-marconi-comment-the-new-web-tax","status":"publish","type":"post","link":"https:\/\/dev.andersen.dotandmedia.com\/en\/pennesi-and-marconi-comment-the-new-web-tax\/","title":{"rendered":"Web tax: Pennesi and Marconi comment the new Digital Service Tax"},"content":{"rendered":"<p>In her article in\u00a0<a href=\"https:\/\/www.ilsole24ore.com\/\" target=\"_blank\" rel=\"noopener noreferrer\">Il Sole 24 Ore<\/a>,\u00a0<a href=\"https:\/\/dev.andersen.dotandmedia.com\/en\/professional\/maricla-pennesi\/\" target=\"_blank\" rel=\"noopener noreferrer\">Maricla Pennesi<\/a> &#8211; Andersen European and Italian tax coordinator and equity partner &#8211; highlights the main points of Circular 3\/E on web tax. The Agenzia delle Entrate (Italian Revenue Agency) document clarifies the four key criteria of the January 15 ruling on the Digital Service Tax: digital interface, intermediation, conveyance, and targeted advertising.<\/p>\n<p><a href=\"https:\/\/dev.andersen.dotandmedia.com\/en\/professional\/francesco-marconi\/\" target=\"_blank\" rel=\"noopener noreferrer\">Francesco Marconi<\/a>, equity partner and Tax International Contact partner, also commented on the web tax in the article published on <a href=\"https:\/\/www.italiaoggi.it\/edicola\" target=\"_blank\" rel=\"noopener noreferrer\">Italia Oggi 7<\/a>, an economical, political and juridical daily newspaper.<\/p>\n<p>&nbsp;<\/p>\n<p>The web tax refers to revenues arising from the supply of these digital services:<br \/>\n&#8211; conveying advertising on digital interface aimed at its users<br \/>\n&#8211; making available a multilateral digital interface that enables users to be in contact and interact with each other, also to facilitate the direct supply of goods or services<br \/>\n&#8211; transmission of data collected by users and generated by the use of a digital interface.<\/p>\n<p>Services linked to regulated activities (such as financial or communication services) and\/or subject to excise duty (e.g. energy) and ancillary services are excluded from the tax.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>In her article in\u00a0Il Sole 24 Ore,\u00a0Maricla Pennesi &#8211; Andersen European and Italian tax coordinator and equity partner &#8211; highlights the main points of Circular 3\/E on web tax. The Agenzia delle Entrate (Italian Revenue Agency) document clarifies the four key criteria of the January 15 ruling on the Digital Service Tax: digital interface, intermediation, [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[52],"tags":[],"class_list":["post-13586","post","type-post","status-publish","format-standard","hentry","category-press"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Web tax: Pennesi and Marconi comment the new Digital Service Tax - Andersen Italy<\/title>\n<meta name=\"description\" content=\"Maricla Pennesi and Francesco Marconi comment the latest Web Tax on Il Sole 24 Ore and Italia Oggi 7.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dev.andersen.dotandmedia.com\/en\/pennesi-and-marconi-comment-the-new-web-tax\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Web tax: Pennesi and Marconi comment the new Digital Service Tax - 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