On 13 March 2018, the UK Chancellor of the Exchequer, Philip Hammond, presented the Spring Statement 2018 to Parliament. As announced last year, the annual Spring Statement replaces the Spring Budget from 2018, and tax measures are no longer included. However, as part of the Spring Statement speech, the Chancellor noted the work to be done regarding the taxation of the digital economy, including the publication of: An updated position paper on corporate tax and the digital economy, which reflects feedback from stakeholders and sets out in more detail how the government thinks this challenge can be solved, and is...