You are here:

Digital Economy Tax

Since the summer of 2017, addressing the tax challenges of the digitalizing economy has become a priority within the OECD as well as within the EU. Both the OECD and the EU have launched public consultations (the EU consultation closes on 3 January 2018) and developments follow each other rapidly.

Politically it is clear that the EU wants to levy more tax from ‘digital companies’. Technically, this is a challenge indeed, as the current international tax framework does not facilitate this. So far, each of the options suggested to tax digital companies has substantial downsides. They may result in arbitrary taxation, inequities, double or cascading taxes, etcetera. Moreover, it seems very difficult, if not impossible, to ring-fence the digital economy in a meaningful way.

Fundamental changes seem to be required to achieve the political goals. This could affect both digital and non-digital companies. At Loyens & Loeff, we monitor these developments closely and are at the forefront of the discussions. Our experts on the topic will be happy to inform you in more detail on these developments and how they can affect your business.

News - 23 December 2021 - Global

European Commission publishes legislative tax proposals

The legislative tax proposals build upon the international negotiations on the misuse of shell entities and reform plan of Energy Taxation Directive
read more
International Tax Flash: OECD's Pillar Two model rules
News - 21 December 2021 - Global

OECD publishes Pillar Two model rules on IIR and UTPR

The OECD released its Pillar Two model rules, for participant jurisdictions to implement most of the Pillar Two rules.
read more
Big step towards agreement on Pillar One and Pillar Two
News - 02 July 2021 - Global

Big step towards agreement on Pillar One and Pillar Two

On 1 July 2021, 130 countries committed to reaching detailed technical agreements.
read more
News - 17 December 2020 - Global

Comments on the OECD’s Pillar 1 and Pillar 2 reports

OECD/G20 Inclusive Framework launched a public consultation document in relation to the released Reports on the Pillar One and Pillar Two Blueprints
read more
  1. 1
  2. 2
  3. 3
  4. next page