Companies like Airbnb Inc. and Zillow Inc. will need to make sure they include anyone—in or outside of the U.K.—who books a U.K. property when calculating how much they owe as part of the country’s digital services tax.
The government clarified this point in the latest version of the 2% digital services tax included in its draft finance bill Thursday.
The tax, originally proposed by former Chancellor Philip Hammond in the U.K.’s October 2018 budget, after efforts to agree on an EU-wide digital tax measure failed, would apply from April 2020.
It concerns digital businesses—social media platforms, internet search ...
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