Digital Economy

EU seeks public input to design of digital levy

January 14, 2021

The EU Commission today requested feedback on the design of its coming . . .

Americas

US says Italy, India, Turkey digital services taxes are discriminatory, suspends France tariff action

January 7, 2021

Digital services taxes enacted in India, Italy, and Turkey discriminate against the United States; however, for now, no trade actions will be taken, the Office of the US Trade Representative . . .

Digital Economy

Italian digital services tax is knocking at the door

January 6, 2021

Francesca Amaddeo, Lecturer-Researcher at the Tax Law Competence Centre (SUPSI), Manno, Switzerland, discusses December 17 guidance issued by the Italian tax authority that addresses Italy’s new digital service tax . .

Digital Economy

French High Court in Valueclick interprets tax treaty permanent establishment rules

January 5, 2021

Mickael Duquenne, Senior Manager and Pascal Luquet, Partner, at Grant Thornton Société d’Avocats, Paris, discuss a December 11 landmark decision of France’s Supreme Administrative Court concluding that an Irish company had a permanent establishment in France . . .

Digital Economy

Colorado revises regulation to clarify that sales of streaming digital goods are subject to tax: Charles Capouet & Todd Lard / SALT Shaker→

December 24, 2020

Americas

Mexican proposal to block foreign digital services providers if they fail to comply with digital tax rules could violate USMCA: Inu Manak & Alfredo Carrillo Obregon / Cato At Liberty→

December 21, 2020

Africa

OECD releases 250+ comment letters on pillar one and two blueprints

December 16, 2020

The OECD today released more than 250 comment letters in response to a request for public . . .

Asia-Pacific

China official says governments should consider levying digital taxes on online platforms because users created the value and should share in the profits: Reuters→

December 16, 2020

Africa

NGO says pillar 1 and 2 proposals don’t benefit developing countries, proposes Minimum Effective Tax Rate approach as an alternative to pillar 2: The BEPS Monitoring Group→

December 15, 2020

Americas

Canada’s bolder stance on unilateral digital taxes likely prompted by reduced fear of tariffs in Biden administration: Andy Blatchford / Politico→

December 15, 2020

Digital Economy

UN tax committee releases official report on outcome of 21st session: Committee of Experts on International Cooperation in Tax Matters→

December 2, 2020

Americas

France to request EU retaliation if US enacts trade sanctions in response to French digital services tax, Le Marie says: Reuters→

December 2, 2020

Americas

Canada to propose digital tax, extend GST/HST laws to nonresident businesses

December 1, 2020

The Canadian government has announced that it will propose a new tax on multinationals that provide digital services . . .

Professors assess 14 proposals to tax the “cooperative surplus” of highly digitalized MNEs, say DSTs should be treated as creditable withholding taxes: Allison Christians & Tarcisio Diniz Magalhaes / SSRN→

November 13, 2020

Digital Economy

Nations must agree to tax regime for digital firms that produces “a fair tax system that provides long-term sustainable revenues” or the EU will make its own proposal, von der Leyen says: European Commission→

November 12, 2020

Digital Economy

UN to add automated digital services article to model tax treaty

November 9, 2020

The UN Committee of Experts on International Cooperation in Tax Matters has agreed to add . . .

Digital Economy

Author proposes international taxation regime for cross border cloud computing businesses: Alexander Weisser / UNIGE→

October 27, 2020

Africa

South Africa presidential commission recommends adoption of digital tax, tax on processed metals, R&D tax credit incentive: Businesstech→

October 27, 2020

Americas

16 business groups urge Mexico to drop proposal to cut non-residents’ internet connection if they fail to comply with new tax registration rules: SIIA→

October 26, 2020

Digital Economy

OECD’s pillar 1 & 2 impact assessment reveals the value of reaching global agreement versus descending into a tax and trade wars: Daniel Bunn / Tax Foundation→

October 21, 2020

Digital Economy

Facebook’s cryptocurrency, Libra, presents tax policy challenges, authors note: Allison Christians & Mahwish Tazeem→

October 16, 2020

Americas

France reinstates digital tax, courting trade war: Bjarke Smith-Meyer & Elisa Braun / POLITICO→

October 14, 2020

Digital Economy

G20 ministers vow to continue work on international tax rewrite

October 14, 2020

In a communique released after their October 14 virtual meeting, G20 finance ministers and central bank governors said they remain committed to achieving consensus . . .

Africa

OECD Pillar One: a closer look at the proposal’s impact and the questions that remain

October 14, 2020

Philippe Paumier of VECTOR TP, Paris, takes a closer look at the supporting impact analysis of the OECD blueprint on pillar one and considers the future of the proposal . . .

Africa

The Pillar One blueprint — the potential future of international taxation and transfer pricing

October 13, 2020

Leslie Prescott-Haar and Sophie Day at TP EQuilibrium | AustralAsia LP provide a detailed look at the report on the Pillar One blueprint, approved by the Inclusive Framework on BEPS and released by the OECD on October 12 . . .

Digital Economy

OECD should reconsider formulary methods as pillar one and two do not benefit small and poor countries and are too complex, civil society group says: The BEPS Monitoring Group→

October 12, 2020

Digital Economy

Spain’s upper house passes financial transactions tax, digital services; both taxes to go into effect in January: Cristina Enache / Tax Foundation→

October 8, 2020

Americas

Pillar 2 negotiations could result massive increase in global tax and compliance costs, undermining COVID-19 recovery efforts, US advocacy group says: Peter Sepp / National Taxpayers Union→

October 5, 2020

Africa

African tax administrators release model digital services tax legislation, say global tax deal unlikely this year

October 1, 2020

The African Tax Administration Forum (ATAF), comprised of tax administrations from 38 African countries, on September 30, published sample digital . . .

Digital Economy

EU publishes explanatory notes on VAT e-commerce rules: European Commission→

September 30, 2020

Africa

The OECD’s pillar one blueprint – is pharma in or . . . in?

September 23, 2020

Philippe Paumier of VECTOR TP, Paris, discusses the OECD draft pillar one blueprint’s implications for pharmaceutical companies . . .

Africa

Revised (Sept 16) draft pillar one and two digital tax blueprints now available

September 23, 2020

The international tax community needs to again thank McGill Professor Allison Christians for getting ahold of leaked copies of the latest versions of the pillar one and pillar two digital tax . . .

Asia-Pacific

Offshore e-commerce suppliers of electronic services to Taiwan with annual sales over TWD 480,000 (USD 16,557) must register, tax office says: National Taxation Bureau of Taipei→

September 21, 2020

Digital Economy

UK regulations on overdue or overpaid digital services taxes published: Legislation.gov.uk→

September 18, 2020

Digital Economy

EU will propose its own digital tax plan if global agreements “fall short of a fair tax system that provides long-term sustainable revenues,” President von der Leyen says: European Commission→

September 16, 2020

Digital Economy

Spain aims to tax revenue of companies that provide communications services such as instant messaging and calls: Reuters→

September 15, 2020

Digital Economy

May 19 – 20	Tax Council Policy Institute Conference	Washington, D.C.
May 19 – 20	IFA Second European Region Conference	Milan, Italy
May 24	IFA Webinar Series Pillar Two: An Update	Virtual Event
Sept. 4 – 8	IFA Congress	Berlin

Digital Economy

EU seeks public input to design of digital levy

US says Italy, India, Turkey digital services taxes are discriminatory, suspends France tariff action

Italian digital services tax is knocking at the door

French High Court in Valueclick interprets tax treaty permanent establishment rules

Colorado revises regulation to clarify that sales of streaming digital goods are subject to tax: Charles Capouet & Todd Lard / SALT Shaker→

Mexican proposal to block foreign digital services providers if they fail to comply with digital tax rules could violate USMCA: Inu Manak & Alfredo Carrillo Obregon / Cato At Liberty→

OECD releases 250+ comment letters on pillar one and two blueprints

China official says governments should consider levying digital taxes on online platforms because users created the value and should share in the profits: Reuters→

NGO says pillar 1 and 2 proposals don’t benefit developing countries, proposes Minimum Effective Tax Rate approach as an alternative to pillar 2: The BEPS Monitoring Group→

Canada’s bolder stance on unilateral digital taxes likely prompted by reduced fear of tariffs in Biden administration: Andy Blatchford / Politico→

UN tax committee releases official report on outcome of 21st session: Committee of Experts on International Cooperation in Tax Matters→

France to request EU retaliation if US enacts trade sanctions in response to French digital services tax, Le Marie says: Reuters→

Canada to propose digital tax, extend GST/HST laws to nonresident businesses

Professors assess 14 proposals to tax the “cooperative surplus” of highly digitalized MNEs, say DSTs should be treated as creditable withholding taxes: Allison Christians & Tarcisio Diniz Magalhaes / SSRN→

Nations must agree to tax regime for digital firms that produces “a fair tax system that provides long-term sustainable revenues” or the EU will make its own proposal, von der Leyen says: European Commission→

UN to add automated digital services article to model tax treaty

Author proposes international taxation regime for cross border cloud computing businesses: Alexander Weisser / UNIGE→

South Africa presidential commission recommends adoption of digital tax, tax on processed metals, R&D tax credit incentive: Businesstech→

16 business groups urge Mexico to drop proposal to cut non-residents’ internet connection if they fail to comply with new tax registration rules: SIIA→

OECD’s pillar 1 & 2 impact assessment reveals the value of reaching global agreement versus descending into a tax and trade wars: Daniel Bunn / Tax Foundation→

Facebook’s cryptocurrency, Libra, presents tax policy challenges, authors note: Allison Christians & Mahwish Tazeem→

France reinstates digital tax, courting trade war: Bjarke Smith-Meyer & Elisa Braun / POLITICO→

G20 ministers vow to continue work on international tax rewrite

OECD Pillar One: a closer look at the proposal’s impact and the questions that remain

The Pillar One blueprint — the potential future of international taxation and transfer pricing

OECD should reconsider formulary methods as pillar one and two do not benefit small and poor countries and are too complex, civil society group says: The BEPS Monitoring Group→

Spain’s upper house passes financial transactions tax, digital services; both taxes to go into effect in January: Cristina Enache / Tax Foundation→

Pillar 2 negotiations could result massive increase in global tax and compliance costs, undermining COVID-19 recovery efforts, US advocacy group says: Peter Sepp / National Taxpayers Union→

African tax administrators release model digital services tax legislation, say global tax deal unlikely this year

EU publishes explanatory notes on VAT e-commerce rules: European Commission→

The OECD’s pillar one blueprint – is pharma in or . . . in?

Revised (Sept 16) draft pillar one and two digital tax blueprints now available

Offshore e-commerce suppliers of electronic services to Taiwan with annual sales over TWD 480,000 (USD 16,557) must register, tax office says: National Taxation Bureau of Taipei→

UK regulations on overdue or overpaid digital services taxes published: Legislation.gov.uk→

EU will propose its own digital tax plan if global agreements “fall short of a fair tax system that provides long-term sustainable revenues,” President von der Leyen says: European Commission→

Spain aims to tax revenue of companies that provide communications services such as instant messaging and calls: Reuters→

EU to propose digital tax by June 2021 if OECD process fails, official says: Valdis Dombrovskis / EU Commission→

Pillar 2 is a big threat to Bermuda re/insurers, trade group rep says: Intelligent Insurer→

France says US blocking global digital tax talks: Reuters→