Digital Economy Tax

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 proposals and developments follow each other rapidly.

Politically it is clear that both the EU and other jurisdictions 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.

EUTA190
News - 14 September 2021 - Global

EU Tax Alert 190

The new edition of the EU Tax Alert is available. With this publication we would like to keep you informed of the latest developments on EU tax law.
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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.
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e-commerce brochure (NL)
News - 20 April 2021 - Netherlands

New VAT e-commerce rules: are you ready?

As from 1 July 2021 new VAT e-commerce rules will come into force throughout the EU.
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News - 23 March 2021 - Global

EU Member States approve DAC7

On 22 March 2021, the Council of the EU amended the directive on administrative cooperation (through the so-called “DAC7”).
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