Digital Economy

Americas

Apple’s Tim Cook says international tax system needs revision: Padraic Halpin / Reuters→

January 21, 2020

Americas

France to delay DST, US to delay tariffs to allow more time for international tax deal, unnamed French officials say: James Politi, Mehreen Khan, Victor Mallet, & Martin Arnold / Financial Times→

January 21, 2020

Africa

The train has left the station: OECD tax officials discuss state of play for pillar one and two

January 20, 2020

Oliver Treidler of TP&C GmbH, Berlin discusses a January 16 tax conference sponsored by the German Federation of Industry which featured discussion and updates by OECD leadership and a German tax official concerning the negotiations surrounding pillar one and two and potential updates to tax dispute avoidance and dispute resolution mechanisms. . . .

Asia-Pacific

India retail trade group stages protests in 300 cities over Amazon founder Jeff Bezos’ India visit citing Amazon practices such as GST and income tax avoidance: MENAFN.COM→

January 16, 2020

Americas

Maryland lawmakers propose tax on digital advertising revenue

January 15, 2020

Maryland legislators on January 8 introduced a bill proposing a new tax on the revenue of large companies that advertise to individuals located in Maryland through a . . .

Americas

Mexico publishes rules for digital platforms to register for withholding tax (in Spanish): Government of Mexico→

January 13, 2020

Digital Economy

Norway Finance Minister to introduce digital tax if 2020 international solution fails: Mari Brenna Vollan / Klassenkampen (in Norwegian)→

January 13, 2020

Digital Economy

Italy adopts digital services tax, notional interest deduction

January 8, 2020

MNE Tax contributing editor, Davide Anghileri of the University of Lausanne, Switzerland, discusses Italy’s 2020 budget law, which includes several tax provisions of interest to multinational enterprises investing in Italy . . .

US multinationals disagree on whether US should retaliate against France for DST: USCIB→

January 8, 2020

Americas

To avert trade war, US and France agree to seek digital tax compromise over the next 15 days: William Horobin & Laura Davison / Bloomberg→

January 7, 2020

Asia-Pacific

Malaysia announces measures to prevent double taxation from digital services tax: Chester Tay / The Edge Markets→

January 6, 2020

Americas

Any US trade action over French DST would lead to retaliation and WTO challenge, minister warns: Reuters→

January 6, 2020

Americas

Spain poised to enact digital services tax despite US threats of retaliation

January 2, 2020

Alma Delia Virto Aguilar, Ph.D., a visiting researcher at the University of Salamanca, discusses Spain’s plans to enact a digital services tax on the revenue of large multinationals . . .

Digital Economy

Estonia won’t enact a digital tax, minister says: ERR→

December 30, 2019

Asia-Pacific

Malaysia’s 6% digital services tax to take effect Jan.1: Clarissa Chung / The Star Online→

December 30, 2019

Digital Economy

EU Parliament adopts resolution supporting an EU-wide digital tax should global negotiations fail: European Parliament→

December 22, 2019

Asia-Pacific

Turkey enacts 7.5 percent digital service tax

December 22, 2019

Ramazan Biçer, at partner at Centrum, Istanbul, discusses the details of Turkey’s 7.5 percent digital services tax on the revenue of large multinationals, enacted into law earlier this month and set to go into effect April 1, 2020 . . .

Outlook for global consensus on an international tax update appears “bleak,” tax researchers conclude: Rasmus Corlin Christensen & Martin Hearson / Roosevelt Institute→

December 11, 2019

Asia-Pacific

Facebook to collect 6% digital tax in Malaysia beginning January 1: Alexander Wong / SoyaCincau.com→

December 11, 2019

Americas

France will challenge at WTO any US tariffs imposed in retaliation for DST, Finance Minister says: Geert De Clercq / Reuters→

December 11, 2019

Digital Economy

OECD holds consultation on “pillar two” global tax for multinationals, pledges continued work on “pillar one”

December 9, 2019

The OECD on December 9 held a public consultation in Paris, providing a forum for stakeholders to express their views on how to best design a “pillar two” global minimum tax on multinational group profit, also known . . .

Americas

France rejects US plan to turn pillar one of tax rewrite into a “safe harbor,” says EU should negotiate digital tax if global agreement falls through: Tom Ozimek / Epoch Times→

December 9, 2019

Africa

More highlights on Zimbabwe’s proposed 5 percent digital tax

December 5, 2019

Nyasha Machiri, a Senior Tax Consultant at Baker Tilly Chartered Accountants, discusses the latest information about Zimbabwe’s proposed digital tax . . .

Africa

Is the US about to blow up the OECD’s compromise “pillar one” plan for taxing multinational group profit?

December 5, 2019

In a surprising development, US Treasury Secretary Stephen Mnuchin has revealed that the US no longer supports key elements of the OECD’s compromise proposal to overhaul the rules for allocating multinational group profit and related taxing. . .

Developing countries’ favored formulary approach is superior to OECD proposal which cobbles together parts of incompatible proposals, professor asserts: Sol Picciotto / ICTD→

December 3, 2019

Africa

Tax researcher disagrees with OECD’s Ben Dickenson, says developing countries should negotiate global tax rewrite as a block to even out power imbalance: Joy Ndubai / ICTD→

November 29, 2019

Digital Economy

Paris consultation reveals little unity on OECD’s “unified approach” for taxing multinational groups

November 26, 2019

More than 100 speakers lined up at a November 21–22 Paris consultation to share their views on the OECD Secretariat’s compromise proposal to update to the rules for allocating multinational group profits and related taxing rights among countries, known as the “unified approach to pillar one.” The OECD’s . . .

Americas

OECD’s digital tax plan would raise little revenue for France, Germany, US, and China, French Council of Economic Analysis concludes: Financial Times→

November 19, 2019

Czech Republic

Czech government approves 7% digital tax, measure to be considered by parliament: Reuters→

November 19, 2019

Digital Economy

The GloBE puzzle: a debate way beyond use of financial accounts

November 18, 2019

Dr. Leopoldo Parada of the University of Leeds School of Law discusses the OECD’s global anti-base erosion (GloBE) proposal . . .

Africa

BRICS countries look forward to further progress on two-pillar approach to address digitalization: BRICS Information Centre→

November 18, 2019

Digital Economy

OECD official disputes Professor Christians’s assertion that “unified approach” aims to shut down discussion of proposals contrary to powerful countries’ interests, says goal is to find common ground among countries: Ben Dickinson / ICTD→

November 18, 2019

Digital Economy

OECD releases 2500+ pages of public comments to its pillar one “unified approach” for taxing multinationals

November 17, 2019

The OECD on November 15 published more than 300 comment letters that respond to its request for feedback. . . .

Americas

Dominican Republic budget proposes new tax on digital services

November 11, 2019

The Dominican Republic on September 26 issued its budget for fiscal year 2020, proposing new taxes on companies that operate through a digital platform, such as Netflix, Spotify, Airbnb, well as the implementation of country-by-country reporting on large multinationals, writes Elisa Kaminsky, BaseFirma, Miami . . .

Digital Economy

OECD consults on “Pillar Two” global minimum tax proposal

November 8, 2019

The OECD Secretariat today released a consultation document to assist in the design of a . . .

Asia-Pacific

India dissatisfied with share of revenues from digital tax proposal, unnamed official says: Deepshikha Sikarwar / The Economic Times→

November 6, 2019

Digital Economy

OECD-led global tax rewrite poised to ignore interests of small market, low-income countries, academics say: Allison Christians & Tarcisio Diniz Magalhaes→

November 6, 2019

Digital Economy

Vestager says Europe should have its own digital tax if global agreement fails, praises countries that adopt unilateral measures: Laura Kayali, Simon Van Dorpe, & Thibault Larger / Politico→

October 30, 2019

Asia-Pacific

Turkey proposes 7.5 percent digital services tax on large multinationals

October 28, 2019

Ramazan Biçer a partner with Centrum, Istanbul, discusses in detail an October 23 draft digital services tax law introduced by Turkey’s Ministry of Treasury and Finance which would impose a 7.5 tax on the revenue of companies operating digital businesses Turkey . . .

Khaled Al Zaabi on Spanish government proposes digital services tax: “We are seeking assistance with Digital Assets and International Tax Consulting to help Abu Dhabi UAE Oil Company navigate the…” October 24 ,2024

Emma Hinson Sims on The Pillar One blueprint — the potential future of international taxation and transfer pricing: “HAPPY BIRTHDAY TO A VERY SMART, BEAUTIFUL, YOUNG LADY ON JANUARY 13TH.” January 6 ,2024

David Valdez on US Tax Court resolves Whirlpool tax dispute involving Mexican maquiladora structure: “Greetings Whirlpool Mexico, I’m trying to contact someone involved with the decision making for transportation from all of your Mexican…” October 20 ,2023

Jose Dominguez on The new US international tax rules: what you need to know about GILTI, FDII, BEAT etc.: “Very informative article. Question. Do you have a software to compute these US International Calcs to make them in house?” April 12 ,2023

Ciro César Soriano de Oliveira on Danish High Court rules on beneficial ownership of dividends for tax purposes: “Dear Ms Susi, This article is immensely clarifying. I’d like to know whether Danish Supreme Court has already granted its…” March 24 ,2023

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