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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 - 17 February 2020 - Global

Update on Economic Analysis and Impact Assessment of the Pillar 1 and Pillar 2 proposals

On 13 February 2020, experts from the OECD’s Centre for Tax Policy and Administration and Economics Department provided an update on the preliminary economic...
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News - 11 November 2019 - Global

OECD’s plans for global minimum taxation: the next steps

Multinationals have now the opportunity to help shape the OECD's proposals for a global minimum taxation in a consultation open until 2 December 2019.
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News - 09 October 2019 - Global

OECD heading beyond the arm’s-length principle

On 9 October 2019, the OECD published a proposed unified approach to reform profit allocation rules (Pillar One of its working plan to address the tax challenges...
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EU commission sets out options for fair taxation of digital economy
Article - 22 September 2017 - Switzerland

EU sets out options for fair taxation of digital economy

The EU Commission released a communication on a fair and efficient taxation of digital economy businesses. Read all about taxing the digital economy.
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