Italy: New Web Tax and definition of permanent establishment

The Web Tax Italy has introduced a new so-called “Web Tax”, a new tax on certain digital transactions. This will apply from 1 January following the issue of the relevant Decree of the Ministry of Economy and Finance, most likely 1 January 2019. Web Tax applies to digital services provided by Italian and foreign operators via the internet or other electronic means (e. g. services concerning data transmission and processing, cloud computing, online and social…