Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

digital service definition

What does digital service mean? In legal practice, a digital service is an online “information society service” that, for cybersecurity regulation and incident-reporting purposes, falls into one of the following categories: - online marketplace - online search engine - cloud computing service This is a legislative term from the NIS framework (originating in Directive (EU) 2016/1148) which uses the Directive (EU) 2015/1535 definition of an information society service. In the UK, the Network and Information Systems Regulations 2018 (as amended) adopt the same approach and treat in-scope providers as relevant digital service providers (RDSPs). Key legal features include duties to implement appropriate and proportionate security measures, ensure continuity...

UK Digital Services Tax (FA 2020): scope, in‑scope activity definitions, UK user attribution, calculation and safe harbour, cross‑border reliefs, anti‑avoidance, and Pillar One transition uncertainty

Published by a LexisNexis Tax expert

Practice notes

FORTHCOMING CHANGE relating to the future withdrawal of DST :

Following oecd-led talks that produced a political accord on a two‑pillar solution in October 2021, the UK reached an understanding with the US, Austria, France, Spain and Italy to move away from DST towards the new global tax regime, using a transitional DST credit system. Under the arrangement, the UK would retain DST receipts until Pillar One became operational and, once in force, companies could credit against future UK corporation tax the difference between DST paid from January 2022 and the amount that would have arisen had Pillar One applied instead. In exchange, the US, which regards digital services taxes as discriminatory towards US companies, agreed to withdraw proposed retaliatory tariffs on certain US imports from the other five countries, and undertook not to pursue additional trade measures against those states because of their digital services taxes until the interim period concluded. This understanding was subsequently extended by all six countries to 30 June 2024, from an original end date of 31 December 2023. The...

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Web page updated on 22/05/2026

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