Austria's Ministry of Finance has published guidance on the 5% digital tax on online advertising services that entered into force on 1 January 2020. Key points of the guidance include: Online advertising services are subject to digital tax insofar as they are provided by online advertising providers in Austria for a fee from 1 January 2020, which may be determined on the basis of the IP address or with the help of other technologies for the geolocation of devices; Online advertising services include advertisements on a digital interface, in particular in the form of banner advertising, search engine advertising, and...