Qualified non-Union platform operator

A platform operator:

  • for which all relevant activities that it facilitates are also qualified relevant activities; and
  • that is resident for tax purposes in a qualified non-Union jurisdiction or, where such platform operator does not have a residence for tax purposes in a qualified non-Union jurisdiction, it fulfils any of the following conditions:
    • it is incorporated under the laws of a qualified non-Union jurisdiction; or
    • it has its place of management (including effective management) in a qualified non-Union jurisdiction.

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