Obiter Dicta is the student-led publication for the Warwick Law Society. We provide a space for students and academics at Warwick to express opinions about the law and beyond.

 2020-2022

Technology and the Law Calvin Lai Technology and the Law Calvin Lai

UK Digital Services Tax - A Crushing Blow to Tech Giants?

Physical presence used to be a salient part of international business, as any company looking to expand abroad must have had some factory, retail store, or office in that country to operate. However, since the increase of digital technologies, physical presence and the company’s place of domicile, at least by its literal definition, no longer holds such significance.

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