CONTENTS Introduction 1 Digital services tax: introduction Digital services revenues, UK digital services revenues etc 2 Meaning of “digital services revenues” 3 Meaning of “UK digital services revenues” 4 Meaning of “digital services activity” etc 5 Meaning of “UK user” 6 Online financial marketplaces Charge to DST 7 Meaning of “the threshold conditions” 8 Charge to DST 9 Alternative basis of charge 10 Section 9: meaning of “relevant operating expenses” 11 Relief for certain cross-border transactions 12 When DST is due and payable Duty to submit returns etc 13 Meaning of “the responsible member” 14 Continuity of obligations etc where change in the responsible member 15 Duty to notify HMRC when threshold conditions are met 16 Duty to notify HMRC of change in relevant information 17 Duty to file returns Groups, parents and members 18 Meaning of “group”, “parent” etc 19 Section 18: meaning of “relevant entity” 20 Continuity of a group over time 21 Treatment of stapled entities Accounting periods, accounts etc 22 Accounting periods and meaning of “a group’s accounts”