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Digital Economy

Digital Economy

Saint-Amans hints at direction of digitalization negotiations at Munich tax conference: Jefferson VanderWolk / Bloomberg Tax→

July 9, 2019
Digital Economy

First look: UK Finance Bill draft legislation includes details on new digital services tax

July 11, 2019

Draft legislation and supporting documents for UK Finance Bill 2019–2020, the vehicle . . .

Digital Economy

France’s lower house approves 3% digital services tax: ABC News→

July 7, 2019
Americas

Mexican government to propose increased tax on digital economy and e-commerce without adding a DST: Sharay Angulo & Anthony Esposito / Reuters→

August 1, 2019
Americas

House Ways and Means lawmakers urge US response to France’s digital tax proposal

June 20, 2019

US House Ways and Means Committee members . . .

Digital Economy

On turnover-based taxes and digital taxes: the EU Advocate General’s opinion in Vodafone

June 17, 2019

Leopoldo Parada of the University of Turin, Italy, discusses an EU Advocate General’s opinion issued June 13 addressing Vodafone’s challenge to the Hungarian telecommunication tax . . .

Americas

US announces probe into France’s digital services tax

July 10, 2019

The US will investigate whether France’s digital services tax, expected to pass the Senate . . .

Austria

EU loss in Polish State aid case may be a win for digital services tax

May 17, 2019

Leopoldo Parada of the University of Turin, Italy, discusses a May 16 EU General Court decision in Poland v. Commission which could have implications for the legality, under EU State aid rules, of unilateral European digital services tax measures . . . .

Americas

US urging market countries to accept only modest changes to international tax system

June 6, 2019

The US is urging countries to agree to new international tax rules that would allocate a limited amount of additional profit and related taxing rights to countries where a multinational’s customers or digital users reside. In exchange for these additional taxing . . .

Digital Economy

French National Assembly and Senate conference committee reaches agreement on digital services tax: French Senate (in French)→

June 30, 2019
Digital Economy

International tax rules should recognize value creation from scale, brands, market access, Irish Minister says: Reuters→

May 23, 2019
Digital Economy

EU court agrees to hear Google Ireland’s challenge to Hungarian digital services tax on advertising: Duff & Phelps Transfer Pricing Times→

June 12, 2019
Asia-Pacific

New Zealand digital services tax update

June 11, 2019

Leslie Prescott-Haar, Stefan Sunde and Sophie Day of TP Equilibrium AustralAsia discuss a consultation launched by New Zealand Inland Revenue June 4 proposing a 3 percent digital services tax . . .

Digital Economy

G20 finance ministers endorse Inclusive Framework’s work plan for international tax reboot

June 9, 2019

G20 finance ministers and central bank governors at their June 8–9 meeting in Tsukuba, Japan, endorsed a work plan developed by a 129-country coalition called the “Inclusive Framework on BEPS” which provides . . .

Digital Economy

Professors discuss rational, advantages, and problems of pillar 2 GLOBE proposal: Joachim Englisch & Johannes Becker / SSRN→

June 10, 2019
Americas

France seeks to reach digital tax deal with US at August G7 meeting, French minister says: The Local→

July 29, 2019
Asia-Pacific

India urges digital tax solution based on ‘significant economic presence’ at G20 finance ministers meeting: KNN→

June 10, 2019
Digital Economy

EESC supports new digital firm residual profit allocation using CCCTB formula with R&D cost as fourth factor; extending VAT to all digital services used by EU customers: European Economic and Social Committee→

August 8, 2019
Americas

French Senate passes digital service tax despite US threat of potential retaliation, bill likely signed by Macron within two weeks: Liz Alderman / The New York Times→

July 11, 2019
Asia-Pacific

Malaysian prime minister advocates e-commerce tax on online business: Danisha Hakeem / The Online Citizen→

June 24, 2019

   

Digital Economy

UN tax committee releases report on discussion and conclusions reached at eighteenth session: United Nations→

June 17, 2019
Digital Economy

EU leaders to discuss tax priorities at summit

May 8, 2019

The EU Commission has prepared a paper in advance of a May 9 EU leaders meeting which . . .

Americas

US formally asks the EU to “ditch” digital tax

October 22, 2018

Alan Rhode, co-founder of Taxmen.eu, discusses a US Senate Finance Committee letter, released last week, challenging the EU digital services tax, as well the latest positions of EU countries on the controversial proposal . . .

Digital Economy

UK digital services tax would apply to about 30 entities, HM Treasury officials say: KPMG→

May 8, 2019
Asia-Pacific

South Korea approves bill imposing 10 percent VAT on technology companies: Pulse→

December 11, 2018
Asia-Pacific

Pakistan’s Senate rejects government proposal to tax revenue from online activities including digital advertising: Mehtab Haider / The News→

May 7, 2018
Asia-Pacific

New Zealand to explore digital services tax for multinationals

February 19, 2019

The New Zealand government today announced that it will open . . .

Digital Economy

UK seeks feedback on design of new digital services tax

November 8, 2018

The UK today launched a consultation seeking feedback on the design of its . .

Asia-Pacific

New Zealand proposal would impose GST on foreign online low-value sales

October 17, 2018

New Zealand’s Minister of Revenue today announced proposed new GST rules applicable to online . . .

Digital Economy

UN won’t wait for OECD action to tackle digital economy taxation

May 21, 2018

The UN Committee of Experts on International Cooperation in Tax Matters will not wait for the OECD to reach final conclusions on the taxation . . .

Digital Economy

Germany studying 15 percent withholding tax on foreign online advertising revenue: Reuters→

February 19, 2019
Americas

US Treasury Secretary Mnuchin decries “unilateral and unfair” digital tax proposals

October 25, 2018

US Treasury Secretary Steven Mnuchin today issued a statement condemning proposals being floated in the EU and elsewhere . . .

No Picture
Council of the European Union

EU Commission’s digital services tax lacks legal basis because it is not an indirect tax, Council paper says: Financial Times / Mehreen Khan→

October 11, 2018
Americas

Mexico to tax digital platforms as interim measure, tax official says: Reuters→

April 9, 2019
Austria

Austria planning digital tax, finance minister says: Irish Times→

January 2, 2019

More: France 24, Seeking Alpha.

Digital Economy

UN Committee of Experts meets to advance international tax and transfer pricing agenda

October 24, 2018

MNE Tax contributing editor, Davide Anghileri, of the University of Lausanne, discusses the Committee of Experts on International Cooperation in Tax Matters seventeenth session, held in Geneva on October 16–19 . . .

Digital Economy

Part one: OECD tax consultation on digitalization features 50+ speakers, diverse viewpoints (pillar one)

March 21, 2019

More than 50 international tax and transfer pricing experts from business, academia, labor, and non-governmental organizations spoke at a March 13–14 consultation, held at the OECD in Paris, on the tax challenges of digitalization. This article addresses the first day of the consultation which concerned the “pillar one” policy proposals . . .

Digital Economy

Germany’s Merkel proposes tax on digital data: Xinhua→

May 30, 2018
Digital Economy

EU states set to scrap digital tax plan, to work for global reform: Reuters→

March 6, 2019

Posts navigation

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What’s Next

May 19 – 20Tax Council Policy Institute ConferenceWashington, D.C.
May 19 – 20IFA Second European Region ConferenceMilan, Italy
May 24IFA Webinar Series Pillar Two: An UpdateVirtual Event
Sept. 4 – 8IFA CongressBerlin
Add Your Event
RECENT COMMENTS
  • 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

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Recent Comments

  • 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
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  • 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

R&D Tax Credit News

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Transfer Pricing News

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US tax focus

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