division_name: Finance Bill &#8212; Clause 71 - Review of DST
motion: <p class="indent" pid="d364.4/2" pwmotiontext="yes">&#8220;within a year of Royal Assent and annually thereafter&#8221;</p>
  
  <p class="indent" pid="d364.5/6" pwmotiontext="yes">&#8220;(1) The Chancellor of the Exchequer must make an assessment of the net effect on tax revenues of the introduction of the Digital Services Tax and lay a report of that assessment before the House of Commons within six months of the passing of this Act.</p>
  
  <p class="indent" pid="d364.5/7" pwmotiontext="yes">2) This review must also include an assessment of the revenue effect of the Digital Services Tax on tax payable by the owners and employees of Scottish Limited Partnerships.&#8221;</p>
  
  <p class="indent" pid="d366.3/4" pwmotiontext="yes">&#8220;it would not be appropriate to implement a temporary tax on a broader basis.&#8221;&#8211;&#8211;[Official Report, Finance Public Bill Committee, <phrase class="date" code="2020-06-11">11 June</phrase> 2020; c. 126.]</p>
  
  <p class="indent" pid="d371.0/5" pwmotiontext="yes">&#8220;The United States remains opposed to digital services taxes and similar unilateral measures&#8230; As we have repeatedly said, if countries choose to collect or adopt such taxes, the United States will respond with appropriate commensurate measures.&#8221;</p>
  
  <p class="indent" pid="d379.1/5" pwmotiontext="yes">&#8220;It is time for countries to take both unilateral and multilateral actions to tax multinationals.&#8221;</p>
  
  <p class="indent" pid="d379.1/7" pwmotiontext="yes">&#8220;If you think of two companies making the same profit, one of them pays corporation tax at the UK rate, one does not because it claims to be headquartered somewhere else&#8212;that is not fair.&#8221;</p>
  
  <p class="indent" pid="d380.2/7" pwmotiontext="yes">&#8220;Digital services tax in respect of an accounting period is due and payable on the day following the end of 9 months from the end of the accounting period.&#8221;</p>
  
  <p class="indent" pid="d384.1/6" pwmotiontext="yes">&#8220;This is the moment for the Government to show that it will act firmly on behalf of all hard-working taxpayers to ensure fair taxation. All we are asking for is public disclosure of where the tech giants make their profits and pay their taxes. We will then know once and for all if the Googles, Facebooks, and Amazons of this world are contributing properly to the common pot for the common good.&#8221;</p>
  
  <p class="indent" pid="d388.0/3" pwmotiontext="yes">&#8220;the Labour party takes a dim view of tax avoidance. We believe that tax is the price we pay for a civilised society&#8230;and that when people contrive to avoid their tax, they rob and short-change all of us of the revenues needed for the state to do the essential things it needs to do&#8221;.&#8211;&#8211;[Official Report, Finance Public Bill Committee, <phrase class="date" code="2020-06-04">4 June</phrase> 2020; c. 33.]</p>
  
  <p class="indent" pid="d392.0/2" pwmotiontext="yes">&#8220;global internet giants&#8230;contribute fairly to funding our public services.&#8221;</p>