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.

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”).
read more
Dutch-election-innovation-box.jpg
News - 15 March 2021 - Netherlands

Dutch elections: is the end of the innovation box approaching?

In short: • The Dutch innovation box regime is discussed from time to time. Some argue that the tax benefit does not sufficiently end up with small and medium...
read more
  1. 1
  2. 2
  3. 3
  4. 4
  5. 5
  6. 6
  7. ...
  8. 11
  9. next page